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        <h1>Appellate Order Set Aside, Case Remitted for Reconsideration</h1> <h3>CENTRAL INDUSTRIAL SECURITY FORCE Versus COMMR. OF CGST & C. EX.</h3> The High Court set aside the appellate authority's order and remitted the case for reconsideration without objections on limitation. The court found the ... Condonation of delay in filing appeal - power of appellate authority to condone delay - Held that:- Admittedly the appeal was filed beyond time, however, in the facts and circumstances we are of the considered opinion that the delay was not occasioned because of any fault on the part of the petitioner but was due to circumstances which was beyond his control. However since the Act does not empowers the appellate authority to condone the delay 30 days beyond the prescribed limitation, no illegality is found to have been committed by the appellate authority however in the interest of justice we feel that the petitioner is entitled to be afforded an opportunity of hearing on merits - petition disposed off. Issues:Challenge to rejection of rectification application under Section 74 of the Finance Act and appeal dismissal due to delay.Analysis:The petitioner, a Central Industrial Security Force unit, challenged the rejection of a rectification application and appeal against a Service Tax demand. The assessing authority confirmed a Service Tax demand of Rs. 8,68,889 along with penalties. The petitioner argued being an armed force under the Ministry of Home Affairs, it was exempt from Service Tax. The appeal was dismissed as time-barred, with the petitioner citing delays due to obtaining sanction and lack of legal knowledge. The respondent contended the appeal was filed beyond the 60-day limit, which could only be extended by 30 days. The court acknowledged the delay but found no fault on the petitioner's part. While the appellate authority couldn't extend the time limit further, the court remitted the matter back for a fresh hearing on merits without considering the delay.Conclusion:The High Court set aside the appellate authority's order and remitted the case for reconsideration without objections on limitation. The court found the delay justified due to circumstances beyond the petitioner's control, allowing a fresh opportunity for a hearing on the appeal's merits. The writ petition was disposed of in favor of the petitioner, emphasizing the importance of providing a fair hearing despite procedural delays.

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