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2015 (11) TMI 337 - AT - Service TaxCondonation of delay - Assessee underwent financial sickness and became unviable due to no payment of its dues by the service recipient - Due to such closure, Department was not aware of the address at which the orders would be served on the appellant - Held that:- The pitiable condition of the appellant as narrated, deserves consideration since no one prefers to be prejudiced without seeking appeal remedy, facing huge demand ex parte. Appellant reached to Tribunal belatedly for the reasons aforesaid. It appears that the meritorious appeal may be converted into demeritorious one if delay is not condoned. When Tribunal had granted an opportunity earlier making certain observations, it would be proper to condone the delay. - Delay condoned.
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