https://www.taxtmi.com/caselaws?id=433193 Delay in filing an appeal before the Tribunal was held to be capable of condonation where the appellant explained that it believed the liability had been extinguished by a later legislative amendment and related administrative communication. The Court found that the Tribunal had not independently examined the facts before refusing condonation, and that the explanation was reasonable on the material placed. It further observed that the Tribunal could have balanced the equities by imposing conditions instead of rejecting the request outright. The delay was therefore condoned, subject to deposit of 25% of the principal amount within the stipulated time. en-us Mon, 09 Jan 2023 00:00:00 +0530 Tue, 24 Jan 2023 10:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433193 Delay in filing an appeal before the Tribunal was held to be capable of condonation where the appellant explained that it believed the liability had been extinguished by a later legislative amendment and related administrative communication. The Court found that the Tribunal had not independently examined the facts before refusing condonation, and that the explanation was reasonable on the material placed. It further observed that the Tribunal could have balanced the equities by imposing conditions instead of rejecting the request outright. The delay was therefore condoned, subject to deposit of 25% of the principal amount within the stipulated time. Case-Laws Service Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433193