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2019 (7) TMI 1353 - HC - Service TaxCondonation of the delay of 96 days in filing an appeal - Section 35G of the Customs Act, 1962 - demand of service tax as per the proviso to Section 73 (1) of the Finance Act, 1994 alongwith interest and penalty - delay properly explained - HELD THAT:- The medical certificate of the person, who filed the affidavit on behalf of the appellant, was produced and the genuineness of the same was not disputed by the Tribunal. But, the Tribunal held that the medical certificate did not instill any confidence as no reasons were assigned except stating that he was suffering from leg pain. Insofar as the delay in making arrangement of the pre-deposit amount is concerned, the Tribunal found that the appellant’s office/corporate office is at Hyderabad and, therefore, they could have taken the decision early and that the affidavit did not indicate any financial stress on the appellant for generating the amount to be deposited, and that therefore it was not a case for condonation of delay. Though the aforesaid reasons stated by the Tribunal could not be held entirely to be arbitrary, we think that the appellant cannot also be held to be wholly negligent in pursuing a statutory remedy. Once there is no dispute that the person, who was dealing with the matter, could not attend the office due to ill-health and it is supported by medical certificate filed along with the application, the Tribunal could have taken a liberal approach. The delay in this case is not abnormal but only 96 days. The question of law is answered in favor of the appellant - Appeal allowed.
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