Custom, Excise & Service Tax Tribunal
Kamal Builders vs Jodhpur 1 on 15 March, 2019
Author: Dilip Gupta
Bench: Dilip Gupta
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
NEW DELHI
PRINCIPAL BENCH-COURT NO.-1
Service Tax COD Application No. 50021 of 2019
(on behalf of appellant)
In
Service Tax Appeal No. 50046 of 2019
(Arising out of Order-in-Appeal No. 726-CRM-ST-JDR-2018 dated 06/07/2018 passed by the
COMMISSIONER OF CGST & CENTRAL EXCISE-JODHPUR)
Kamal Builders Appellant
(None appeared)
Versus
Commissioner of Central Goods
& Service Tax Customs & Central Excise,
Jodhpur-I Respondent
(Rep. by Shri Sanjay Jain, Authorised Representative) CORAM: Hon'ble Justice Shri Dilip Gupta, President Hon'ble Shri Bijay Kumar, Member (Technical) Date of Hearing/Decision: 15.03.2019 FINAL ORDER NO. 50399/2019 Justice Dilip Gupta This appeal was filed on 31 December, 2018 with an application for condoning the delay. Notice was sent to the appellant by speed post on 8 February, 2019 intimating that the application for condoning the delay would be taken on 15 March, 2019. The said notice was delivered on the appellant on 15 February, 2019 2 ST/COD/50020/2019 IN APPEAL NO. ST/50045/2019 as is clear from the track consignment report enclosed by the office. However, no one has appeared to press the application.
2. We have examined the application. All that has been stated is that though the copy of the order dated 5 July, 2018 was received by the appellant on 13 July, 2018, but it escaped the attention the management because of the absence of the concerned staff. This explanation, in our opinion, is not a good explanation for condoning the delay in filing the appeal. The application is, accordingly, rejected. As the application has been rejected, the appeal stands dismissed.
(Justice Dilip Gupta) President (Bijay Kumar) Member (Technical) Tejo