https://www.taxtmi.com/caselaws?id=259152 The Appellate Tribunal dismissed the Condonation of Delay application due to an unsatisfactory explanation for the delay, deeming the appeal time-barred. The High Court emphasized assessing the cause of delay and absence of mala fide intentions, directing the Tribunal to consider the appeal on its merits with conditions imposed on the appellant. The Joint Commissioner confirmed a service tax demand with penalties, requiring the appellant to deposit 25% of the penalty in cash and provide security for the remaining amount to proceed with the appeal. The High Court stressed the need to consider the cause of delay and specified conditions for appeal restoration. en-us Wed, 08 Apr 2015 00:00:00 +0530 Sat, 03 Oct 2015 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259152 The Appellate Tribunal dismissed the Condonation of Delay application due to an unsatisfactory explanation for the delay, deeming the appeal time-barred. The High Court emphasized assessing the cause of delay and absence of mala fide intentions, directing the Tribunal to consider the appeal on its merits with conditions imposed on the appellant. The Joint Commissioner confirmed a service tax demand with penalties, requiring the appellant to deposit 25% of the penalty in cash and provide security for the remaining amount to proceed with the appeal. The High Court stressed the need to consider the cause of delay and specified conditions for appeal restoration. Case-Laws Central Excise Wed, 08 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259152