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2019 (5) TMI 872 - HC - Service TaxCondonation of delay of 350 days in filing an appeal - demand of service tax as per the proviso to Section 73 (1) of the Finance Act, 1994 - the appellate pleaded that his brother died leaving the family in distress and that therefore there were some difficulties in organizing the affairs of his business - Whether the Tribunal was justified in adopting a pedantic approach in the matter of condonation of delay? HELD THAT:- We do not know how the death of the appellant’s brother a few days before the receipt of the Order-in-Original could be a valid ground to reject the reasons for the delay. In any event, the Order-in- Original was dated 23.01.2015. The appellant’s brother died on 13.02.2015. The appellant stated that the family was in a state of shock and that prompt action could not be taken - Once it is not disputed that the appellant’s brother died after the order was passed but before it was received, we see no reason as to how the service of the copy of the order before the death of the appellant’s brother would make things different. As a matter of fact, the appellant has already filed a VCES application and paid the entire service tax liability. Therefore, the refusal of the Tribunal to condone the delay appears to be contrary to law and unjustified. The delay in filing the appeal before the Tribunal is condoned - COD application allowed.
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