https://www.taxtmi.com/caselaws?id=234227 The High Court quashed the order of the Customs, Excise and Service Tax Appellate Tribunal requiring a petitioner to deposit 50% of the tax amount for condonation of delay in filing an appeal. The Court directed the Tribunal to decide the condonation of delay application solely on its merits, emphasizing that the decision should be based on whether there was a sufficient cause for the delay. The Court clarified that the deposit of a specific amount should not be a determining factor in condoning the delay. If the appeal is admitted, a fresh order on the application for stay is to be passed. en-us Thu, 10 May 2012 00:00:00 +0530 Sat, 02 Aug 2014 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234227 The High Court quashed the order of the Customs, Excise and Service Tax Appellate Tribunal requiring a petitioner to deposit 50% of the tax amount for condonation of delay in filing an appeal. The Court directed the Tribunal to decide the condonation of delay application solely on its merits, emphasizing that the decision should be based on whether there was a sufficient cause for the delay. The Court clarified that the deposit of a specific amount should not be a determining factor in condoning the delay. If the appeal is admitted, a fresh order on the application for stay is to be passed. Case-Laws Service Tax Thu, 10 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234227