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2015 (9) TMI 627 - KERALA HIGH COURTCondonation of delay - Delay of 69 days - Held that:- Tribunal has stated in the impugned order that the non- availability of the Managing Director is not shown to have resulted in the business of the appellant to a standstill, and therefore, there is no reason to condone the delay, we think that the totality of the grounds raised in the appeal ought to have also been relevant consideration for viewing the situation as one where ends of justice would be satisfied, if delay is condoned on terms. This is because, if that course is adopted, that would pave way for better dispensation of justice by extending an opportunity of hearing to the appellant and the establishment to have a proper disposal of the matter relating to service tax on merits, rather than on default. - impugned order of the Tribunal is set aside and the application seeking condonation of delay in instituting the appeal before the Tribunal will stand allowed on condition that the appellant remits to the Revenue an amount of ₹ 10,000 - Delay condoned conditionally.
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