https://www.taxtmi.com/caselaws?id=202156 A short delay in filing service tax appeals before the Commissioner (Appeals) should not be rejected on a rigid limitation approach where the appellant had taken steps to file the appeals and sought condonation within the period that could be condoned. The refusal to condone a 28-day delay was found too strict, because the matters ought to have been examined on merits rather than dismissed on limitation alone. The limitation dismissal was set aside and the appeals were remanded for disposal on merits. en-us Mon, 31 May 2010 00:00:00 +0530 Mon, 07 Feb 2011 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202156 A short delay in filing service tax appeals before the Commissioner (Appeals) should not be rejected on a rigid limitation approach where the appellant had taken steps to file the appeals and sought condonation within the period that could be condoned. The refusal to condone a 28-day delay was found too strict, because the matters ought to have been examined on merits rather than dismissed on limitation alone. The limitation dismissal was set aside and the appeals were remanded for disposal on merits. Case-Laws Service Tax Mon, 31 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202156