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2018 (2) TMI 85

Head Note:
Whether dismissal of appeal by rejecting the application seeking condonation of delay in filing of appeal in the facts and circumstances of the case and in law could not be countenanced and appeal needs to be restored to the file of the CESTAT for decision afresh affording opportunity of hearing to the appellant to secure the ends of justice?

Held that: - Taking into account that the appellant is a local authority and the liability which is fastened on the local authority is required to be considered on merits, without entering into merits of the case, remit back in the Tribunal to proceed in the matter on merit after condoning delay in view of the fact that appellant is local authority and face a hazardous procedure and being a service tax at the relevant time was a new subject and every officer was not acquainted with the law in view of special case, we condone the delay on application before Tribunal - appeal disposed off.


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