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2014 (11) TMI 465 - HC - Service TaxCondonation of delay - Whether the first respondent/Tribunal is right in rejecting the condonation of delay application for condoning the delay of 69 days in filing appeal filed by the appellant - Held that:- Branch Manager of the appellant company filed an affidavit confirming the shifting of the branch office and misplacing of the relevant papers. That apart, the conduct of the appellant does not indicate inaction or negligence in pursuing the matter. The explanation offered by the appellant for the marginal delay of 69 days constitutes a sufficient cause for condonation of delay and deserves to be accepted. - Delay condoned.
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