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2018 (8) TMI 694 - AT - Service TaxCondonation of delay in filing appeal - Held that:- It cannot be said that any misstatement is made in the COD. The petition also reveal that the management took immediate action upon the fact of such order in appeal was brought to its notice by their Chartered Accountant. When substantial justice and technical consideration are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay and there is no presumption that delay was occasioned deliberately. Delay of 38 days in filing appeal before this Tribunal is condoned - appeal is admitted for hearing.
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