https://www.taxtmi.com/caselaws?id=383657 A short delay in filing a statutory appeal may be condoned where the explanation is plausible and does not show wilful negligence. Here, the delay was supported by an undisputed medical certificate showing that the employee handling the matter was ill, and the difficulty in arranging the pre-deposit was also considered. The Court noted that the delay was only 96 days, the service tax liability had already been discharged under the VCES scheme, and the Tribunal should have taken a liberal view in the interests of justice. The refusal to condone delay was held unsustainable, and the appeal was directed to be numbered and heard according to law. en-us Thu, 27 Dec 2018 00:00:00 +0530 Wed, 28 Aug 2019 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383657 A short delay in filing a statutory appeal may be condoned where the explanation is plausible and does not show wilful negligence. Here, the delay was supported by an undisputed medical certificate showing that the employee handling the matter was ill, and the difficulty in arranging the pre-deposit was also considered. The Court noted that the delay was only 96 days, the service tax liability had already been discharged under the VCES scheme, and the Tribunal should have taken a liberal view in the interests of justice. The refusal to condone delay was held unsustainable, and the appeal was directed to be numbered and heard according to law. Case-Laws Service Tax Thu, 27 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383657