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    <title>casuse of delay in filing the appeal of tribunal</title>
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    <description>Condonation of delay for filing an appeal before the tribunal depends on presenting a concrete and authentic reason; fabricated or insincere grounds will not be accepted. The pleading for condonation of delay must set out verifiable circumstances explaining why the appeal was not filed within the prescribed period, otherwise the tribunal is unlikely to admit the delayed appeal.</description>
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      <description>Condonation of delay for filing an appeal before the tribunal depends on presenting a concrete and authentic reason; fabricated or insincere grounds will not be accepted. The pleading for condonation of delay must set out verifiable circumstances explaining why the appeal was not filed within the prescribed period, otherwise the tribunal is unlikely to admit the delayed appeal.</description>
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      <law>Service Tax</law>
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