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2015 (9) TMI 587 - ALLAHABAD HIGH COURTCondonation of delay - delay of 26 days - failure to give sufficient reason for delayed filing of the statutory appeal before commissioner (appeals) - Demand of service tax u/s 77 - Penalty u/s 78 - Held that:- The right of filing appeal under Section 85 (3A) of the Finance Act is a statutory right conferred on the person concerned by appropriate legislation enacted by the Parliament. Right of appeal, it is well established, is a very valuable right which cannot be taken away by adopting such an approach which is reflected from the impugned order passed by the Commissioner (Appeals) in the instant case. The legal and judicial approach requires the statutory authority to adopt the course which farthers the cause of justice and which enables the person intending to file an appeal not only to exercise that right but to actually avail the same. The endeavour, in such matters, should be to give opportunity to avail the right of appeal, which is a statutory right; rather than to shut it. - The Commissioner is directed to reconsider the application moved by the petitioner for condonation of delay in preferring the appeal and decide the same expeditiously in the light of the observations made above. In case the said application finds favour with the Commissioner, the proceedings of the appeal itself will be expedited. - Decided in favour of assessee.
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