https://www.taxtmi.com/caselaws?id=263959 The Kerala High Court addressed a case involving a delay in filing an appeal challenging the imposition of penalty and service tax. The appellant's appeal, filed 69 days late, cited the absence of the Managing Director as the reason. The Court highlighted the Tribunal's discretionary power to condone delays under Section 35B(5) of the Central Excise Act, emphasizing the need to consider all grounds raised in the appeal for condonation. The Court set aside the Tribunal's order, allowing the application for condonation of delay on the condition that the appellant pays Rs. 10,000 as costs within ten days, ensuring fair adjudication in tax matters. en-us Tue, 24 Mar 2015 00:00:00 +0530 Thu, 15 Oct 2015 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263959 The Kerala High Court addressed a case involving a delay in filing an appeal challenging the imposition of penalty and service tax. The appellant's appeal, filed 69 days late, cited the absence of the Managing Director as the reason. The Court highlighted the Tribunal's discretionary power to condone delays under Section 35B(5) of the Central Excise Act, emphasizing the need to consider all grounds raised in the appeal for condonation. The Court set aside the Tribunal's order, allowing the application for condonation of delay on the condition that the appellant pays Rs. 10,000 as costs within ten days, ensuring fair adjudication in tax matters. Case-Laws Central Excise Tue, 24 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263959