Condonation of delay in service tax appeals allowed conditionally, with appeals to proceed on merits after deposit compliance.

The Court condoned the delay in filing the service tax appeals after accepting the explanations in the affidavits and counter-affidavit as sufficient cause. The appeals were permitted to be taken on file subject to deposit of the entire service tax demand within the stipulated time, and were then to be heard and decided on merits in accordance with law. The operative effect was that the delay did not bar appellate consideration, but continuation of the appeals was made conditional on compliance with the deposit requirement.

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Issues: Whether the delay in filing the service tax appeals before the appellate authority deserved to be condoned and the appeals taken on file for disposal on merits.

Analysis: The Court accepted the explanation offered in the affidavits and the counter-affidavit and found that sufficient grounds had been made out for the delay in preferring the appeals. It also directed that the appeals be taken on file upon deposit of the entire service tax demand within the stipulated time and thereafter be decided on merits after hearing the petitioner.

Outcome: The delay was condoned conditionally, and the appeals were directed to be entertained and disposed of on merits in accordance with law.

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