TMI Blog2013 (1) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... ss malafides are writ large on the conduct of the party delay should be condoned. In the legal arena, an attempt should always be made to allow the matter to be contested on merits rather than to throw it on such technalities. Thus in the present case appeal should have been decided on the merits by the first appellate authority. Dismissing the appeal by not condoning the delay of 10 days in fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arges in the gross value for determination of service tax liability. 3. I find that the first appellate authority had in fact not decided the issue on merits and has only dismissed the appeal filed by the appellant holding that the appellant have not given justifiable reasons for condoning the delay of ten days in filing the appeal before him. 4. Accordingly, I allow the application for the wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of receipt was mentioned by the concerned person wrongly as 24.03.2011 instead of 24.02.2011, which led them to quantify the last date to be 23.06.2011. The appellant have failed to furnish any evidence in support of their claim. It is more convincing that when they failed to file appeal in time, they have coined this story of mentioning wrong date of receipt, which is also not forthcoming from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly as a normal rule, delay should be condoned. In the legal arena, an attempt should always be made to allow the matter to be contested on merits rather than to throw it on such technalities. In the case in hand, I find that the appellant has filed an application for condonation of delay which should have been allowed and appeal should have been decided on the merits by the first appellate auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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