Bona fide misfiling before the wrong forum justified writ relief, reviving a delayed service tax appeal for merits consideration.

Where an assessee has promptly paid the mandatory pre-deposit and shown a bona fide intention to challenge the assessment, a long delay in filing the service tax appeal caused by mistaken presentation before the wrong forum may still be excused in writ jurisdiction. Although the appellate authority had no power to condone an 815-day delay under the statutory limitation scheme, the High Court treated the explanation as sufficient in the peculiar facts and directed that the appeal be entertained and decided on merits. The statutory appellate remedy was therefore revived, and the assessee was allowed to pursue the appeal.

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Issues: Whether the appellate authority could entertain an appeal filed with a delay of 815 days, and whether the writ court could direct consideration of the appeal on merits despite the statutory limitation under the service tax appellate scheme.

Analysis: The order in original had been received, the mandatory pre-deposit had been paid promptly, and the assessee showed an intention to challenge the assessment. The delay occurred because the appeal papers were sent to the wrong forum. Although the appellate authority lacked power to condone such a long delay under the limitation provision governing service tax appeals, the facts disclosed a bona fide mistake and peculiar circumstances. In exercise of writ jurisdiction, the court treated the explanation as sufficient to permit the appeal to be entertained.

Conclusion: The appeal was directed to be entertained and decided on merits, and the assessee obtained relief.

Final Conclusion: The writ petition succeeded to the extent that the appellate remedy was revived and the assessee was given an opportunity to pursue the statutory appeal on merits.

Ratio Decidendi: Where an assessee has acted bona fide and the delay in filing the appeal results from a mistaken presentation before the wrong forum, the High Court may in appropriate cases exercise its writ jurisdiction to direct consideration of the appeal on merits despite the expiry of the statutory limitation period.

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