https://www.taxtmi.com/caselaws?id=367020 The delay in filing the appeal was condoned by the Tribunal due to the closure of the factory caused by poor market demand. The appellant's argument that no responsible person was available during the plant closure to handle taxation matters was accepted, and the delay was not attributed to negligence. The Tribunal emphasized the need to consider the circumstances faced by the appellant and interpreted the grounds for condonation of delay in a reasonable and liberal manner, leading to the admission of the appeal for hearing. en-us Wed, 29 Aug 2018 00:00:00 +0530 Fri, 14 Sep 2018 07:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367020 The delay in filing the appeal was condoned by the Tribunal due to the closure of the factory caused by poor market demand. The appellant's argument that no responsible person was available during the plant closure to handle taxation matters was accepted, and the delay was not attributed to negligence. The Tribunal emphasized the need to consider the circumstances faced by the appellant and interpreted the grounds for condonation of delay in a reasonable and liberal manner, leading to the admission of the appeal for hearing. Case-Laws Service Tax Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367020