Receipt of order in one department not being communicated to another department in assessees office not a ground to condone delay

Service Tax – Condonation of delay in filing appeal – Submission of the learned Chartered Accountant that the appellant company had different division and departments situated in the same building at Bangalore and the receipt of the said order in one department was not communicated to the legal department to prefer an appeal, is an argument without merits. It is for the appellant company to arrange his business in a manner that he takes action exercising his legal right of appeal with due diligence. The argument that the company has got different division in same building may not carry the...