Tribunal power to condone delay expanded to include delayed appeals or cross-objections by assessees in service tax proceedings.

The amendment expands the tribunal's authority so that it may condone delay in filing appeals or cross-objections by the assessee by substituting the reference to permit condonation for matters under the earlier sub-section as well as the additional sub-section, thereby broadening the tribunal's discretion to admit late filings in service tax appeals.

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