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2017 (2) TMI 492 - AT - Service TaxCondonation of delay - delay of 28 days on the ground that the papers were misplaced in the appellant's office and also that the concerned official dealing with the appeal was on leave and therefore the appellant could not coordinate the matter with the appellant's advocate - Held that: - Though no hard and fast rule is laid, the Apex Court had advocated a liberal approach in condoning the delay of short duration and stricter approach where the delay is inordinate. The delay in the present case is only 28 days. The delay in filing the appeal can be condoned by putting the appellant on terms - the appellant shall pay cost of ₹ 5,000/- to respondent within one month - appeal allowed - decided in favor of appellant.
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