TMI Blog2014 (11) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant company filed an affidavit confirming the shifting of the branch office and misplacing of the relevant papers. That apart, the conduct of the appellant does not indicate inaction or negligence in pursuing the matter. The explanation offered by the appellant for the marginal delay of 69 days constitutes a sufficient cause for condonation of delay and deserves to be accepted. - Delay cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the category Air Travel Agent and is registered with the Service Tax Department. They claim to be discharging their service tax liability on the basic fare in terms of Rule 6(7) of the Service Tax Rules, 1994. 2.2. A show cause notice dated 23.4.2012 was issued proposing to demand service tax amounting to ₹ 3,81,378/- for the period October, 2006 to March, 2010 under Section 73(1) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of delay of 69 days in filing the appeal. However, the Tribunal rejected the application for condonation of delay and consequently, dismissed the appeal and the stay application. 2.5. Challenging the said order, the present appeal is filed on the substantial question of law, referred supra. 3. We have heard Mr.Raghavan, learned counsel for the appellant and Mr.A.P.Srinivas, learned Standin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, we are not inclined to go into the merits of the case at present, except to allow the appeal accepting the plea for condonation of delay, as we find that the delay is marginal. 6. In the decision of the Andhra Pradesh High Court in Sri Bhavani Castings Ltd. v. Commissioner of Central Excise, Visakhapatnam, 2012 (275) ELT 321 (AP) relied upon by the Tribunal, the High Court felt that basic a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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