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2015 (8) TMI 349 - AT - Service TaxCondonation of delay - Delay of 60 days - Held that:- A letter for adjournment of personal hearing was submitted by the appellant which was not taken into consideration by the first appellate authority for deciding the appeal and condonation of delay. There is thus, violation of principles of natural justice. The order dated 05.12.2012 passed by the first appellate authority is required to be set-aside and the same is set-aside. The matter is remanded back to the Commissioner (Appeals) for deciding on condonation of delay in filing of appeal. - Matter remanded back - Decided in favour of assessee.
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