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2011 (2) TMI 893 - CESTAT, NEW DELHICondonation of delay - The appeals could not be filed in time as the Cost Accountant who was dealing with the matter could not join duty because of health problem of his father - The appellants have filed an affidavit executed by the learned Cost Accountant who took responsibility for non-filing the appeals within the period prescribed u/s 85(3) of the Act - It is a fact on record that the said affidavit was not controverted - Hence, take note of that affidavit and find that the appellants have been able to explain the reason for delay in filing the appeals up to the satisfaction of this Bench - As in series of cases, the Hon'ble Apex Court has held that substantive benefit should not be denied to the appellants of by not condoning the delay. Following the same ratio, condone the delay in filing the appeal before the lower appellate authority and send back the matter to the lower appellate authority to pass the order on merit.
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