M/s. Ferro Fabs Versus Commissioner of GST and Central Excise Chennai North
Service Tax
2018 (9) TMI 1591 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 3-8-2018
ST/COD/40260/2018 and ST/40635/2018 – Final Order No. 42255/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri M. Kannan, Advocate for the Appellant
Shri K. Veerabhadra Reddy, JC (AR) for the Respondent
ORDER
Per Bench
This is an application for condonation of delay filed by the appellant seeking to condone the delay of 467 days in filing the appeal.
2. On behalf of the appellant, ld. counsel Shri M. Kannan appeared and argued the matter. He submitted that the impugned order was communi
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or predeposit, their staff who was looking after the service tax matters was affected by cancer and he frequently went to hospital for treatment. Due to his frequent absence for taking treatment, he was mentally disturbed and he failed to bring to the notice of the management about the Order-in-Appeal passed against the appellant and the required follow up. Thus the management was totally unaware of the situation and they failed to file the appeal within the stipulated period. The management came to know of the outcome of the impugned order only when the department insisted for payment of service tax confirmed in the impugned order. The delay occurred due to the sudden illness of the staff looking after the service tax matters.
3. The ld.
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