https://www.taxtmi.com/caselaws?id=360562 Delay in filing an appeal may be condoned where a lenient view is justified in the interest of substantial justice and no undue advantage is shown from the belated filing. Here, the appellant had already discharged the service tax liability and explained the delay as arising from departmental recovery proceedings. The Tribunal held that the matter should be decided on merits and condoned the 964-day delay, while noting that the appellant could have filed within time and imposing costs of Rs. 20,000 as a condition. en-us Tue, 10 Apr 2018 00:00:00 +0530 Sat, 19 May 2018 08:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360562 Delay in filing an appeal may be condoned where a lenient view is justified in the interest of substantial justice and no undue advantage is shown from the belated filing. Here, the appellant had already discharged the service tax liability and explained the delay as arising from departmental recovery proceedings. The Tribunal held that the matter should be decided on merits and condoned the 964-day delay, while noting that the appellant could have filed within time and imposing costs of Rs. 20,000 as a condition. Case-Laws Service Tax Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360562