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2016 (10) TMI 191 - HC - Service TaxCondonation of delay - 300 days - petitioner pointed out that the Tribunal's order was passed on 29-3-2014 and received by him on 8-5-2014. Also his business was in the nature of proprietary concern, and was struggling financially on account of various reasons including his personal misfortune when his daughter has committed suicide in the year 2011 - Held that:- the delay being explained as above, ought to have been condoned. Usually, the Courts prefer substantial justice when pitted against technical requirements. In this context, the question of condonation is approached and the same would be seen liberally. Unless if it is found that the delay is inordinate or not explained at all or that the same is caused deliberately, mala fide or on account of total neglect and lethargy on the part of the applicant, the same is as far as possible, condoned. In the present case, the petitioner had pointed out that on account of his daughter’s suicide followed by virtual standstill of his business on account of financial differences, there was scarcity of staff. These reasons combined together prevented the petitioner from preferring appeal in time. Therefore, the delay should have been condoned even after putting the petitioner to some terms. - Appeal disposed of
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