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2014 (8) TMI 663 - AT - Service TaxCondonation of delay - Waiver of pre deposit - Bar of limitation - Head injury of Accounts Manager - Held that:- Probably no investigation has also been conducted as to whether this Accounts Manager was seriously ill or not. In such a situation, the affidavit filed and the medical certificate have to be accepted. No doubt, the Accounts Manager should have and could have handed over the paper before 25th and even when he was in bed rest, he could have handed over it to the company. But, he apparently did not do so. No doubt, it would appear that no sufficient care was taken by the Accounts Manager of the company and as pointed out the company also did not take care This is a case where the delay has occurred because of accident resulting in head injury. Certain amount of humanitarian and sympathetic approach is called for. Minor omissions/commissions mentioning the facts cannot be taken as ground for denying the justice. Under these circumstances, in the interest of justice and humanitarian ground and taking into consideration that the Accounts Manager met with an accident and suffered head injury, the delay is condoned - appellant has deposited entire amount of duty demanded with interest and treating the same as sufficient, the requirement of pre-deposit of balance dues is waived and stay against the recovery of the same is granted during the pendency of the appeal - Stay granted.
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