Marginal delay condoned and recovery stayed where a prima facie strong case showed the service may fall outside taxability.

A marginal delay in filing an appeal may be condoned where the explanation for the delay is satisfactory, and a short procedural lapse due to confusion over receipt of the order was accepted on that basis. Interim protection against recovery may also be granted where the appellant shows a prima facie strong case on merits; here, the service was viewed as not falling within the taxable category indicated by the exemption notification, so full waiver of dues was allowed pending disposal of the appeal and no coercive recovery action was to be taken.

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Issues: (i) Whether a delay of 6 days in filing the appeal should be condoned; (ii) whether full waiver of the dues and stay of recovery should be granted pending disposal of the appeal.

Issue (i): Whether a delay of 6 days in filing the appeal should be condoned.

Analysis: The delay was explained as having occurred due to confusion in noting the date of receipt of the order. The explanation was accepted as sufficient for a marginal delay.

Conclusion: The delay was condoned and the condonation application was allowed.

Issue (ii): Whether full waiver of the dues and stay of recovery should be granted pending disposal of the appeal.

Analysis: The service rendered by the appellant was viewed as not falling within the taxable category indicated by the exemption notification, and a prima facie strong case on merits was found. On that basis, protection against recovery was considered justified till disposal of the appeal.

Conclusion: Full waiver of the dues was granted pending the appeal, and no coercive action was directed to be taken by the revenue during that period.

Final Conclusion: The appellant obtained interlocutory relief by securing condonation of delay and interim protection against recovery, while the substantive tax dispute remained open for final adjudication.

Ratio Decidendi: A marginal procedural delay may be condoned on a satisfactory explanation, and interim protection against recovery may be granted where a prima facie case on merits is shown.

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