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2019 (12) TMI 55 - HC - Service TaxCondonation of delay of 1309 days in filing the appeal - Delay occurred as the appellant were unable to trace out the file and that they were not aware as to whether the second appeal has been filed before the Tribunal or not - sufficient reasons foe delay present or not - HELD THAT:- There are no reason to disbelieve the explanation offered by the appellants in explaining the delay of 1309 days in filing the appeal - the reasoning of the Tribunal that the reasons assigned are neither logical and reasonable nor sufficient cause has been shown, cannot be accepted. It is needless to state that matters of delay require to be considered liberally on sufficient cause being shown. On considering the reasons assigned, it can be concluded that the reasons assigned constitutes sufficient case. Delay condoned - The application seeking condonation of delay is allowed.
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