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2019 (11) TMI 1482 - SC - Service TaxMaintainability of appeal - non-compliance with the pre-deposit - condonation of delay of 812 days in filing appeal - period 1 April, 2007 and 31 March, 2008 - HELD THAT:- The facts, as they emerged before the Court, indicate that the appeal filed by the assessee has been dismissed only on the ground of delay and failure of pre-deposit. The entire amount of tax, penalty and interest has been recovered. The submission of the assessee is that though it had preferred an appeal against the order dated 28 November, 2013, on the application for waiver of pre-deposit passed by the Commissioner (Appeals), the appeal was dismissed on merits on 23 December, 2013. The assessee submits that he was under the bona fide belief that the appeal filed against the order on the stay petition would be listed and, hence, there was a delay in filing the appeal before the CESTAT against the order dated 23 December, 2013. Since the entire amount by way of tax, penalty and interest has been recovered, the interests of justice would warrant that an opportunity be granted to the assessee to contest the appeal on merits - Appeal restored.
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