$~49 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision:28.03.2023 + SERTA 3/2022 PRINCIPAL COMMISSIONER CENTRAL TAX, DELHI SOUTH ..... Appellant Through: Mr. Harpreet Singh, SSC with Ms.

Suhani Mathur, Adv.

versus BRAHMAPUTRA INFRASTRUCTURE LTD. ..... Respondent Through: Mr. Yogesh Jogia, Mr. Amit Sood, Mr. Chandan Dutta & Mr. H Minocha, Advs.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE AMIT MAHAJAN VIBHU BAKHRU, J.

1. The appellant has filed the present appeal impugning an order dated 06.07.2018 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi in Appeal No.ST/53655/2015. The appellant states that the said order was received on 23.07.2018. The present appeal was filed on 31.05.2019, almost 10 months after the receipt of the impugned order.

2. The appellant had also filed an application seeking condonation of delay, stating that the delay ‘is due to misplacement of some of the file papers in the office which were recovered later on and the matter further got delayed due to oversight and inadvertence.’ Apart from the aforesaid,nootherreasonforcondoningthedelaywasmentionedinthe application (CM. APPL. 9867/2022). Further, the application a