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2019 (6) TMI 1281 - HC - Service TaxCondonation of delay of 214 days occurred in filing the above appeal - appellant that the delay was occurred only because of some communication gap between the appellant and the consultant, who was handling the case earlier - principles of natural justice - HELD THAT:- The Tribunal had failed in considering the question with a liberal approach. The Tribunal had failed in applying the settled legal principle of law in the matter of granting condonation of delay. The Tribunal had also failed in considering the question of condoning the delay by compensating the respondent in terms of cost. Taking note of the larger interest involved and on the basis of the settled legal principle we are of the considered opinion that the delay caused ought to have been condoned by compensating the respondent in terms of cost - COD application allowed.
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