https://www.taxtmi.com/caselaws?id=34391 A marginal 21-day delay in filing the appeal before the Commissioner (Appeals) was treated as condonable, since the appellate authority had power to condone delay up to 30 days beyond the initial period and the delay should be excused in the interest of justice. The dispute also concerned waiver of pre-deposit for service tax, interest under Section 75 of the Finance Act, 1994, and penalties under Sections 76, 77 and 78. The pre-deposit was fully waived, and the matter was remanded to the Commissioner (Appeals) to decide the stay appeal on merits. en-us Wed, 10 Dec 2008 00:00:00 +0530 Thu, 27 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34391 A marginal 21-day delay in filing the appeal before the Commissioner (Appeals) was treated as condonable, since the appellate authority had power to condone delay up to 30 days beyond the initial period and the delay should be excused in the interest of justice. The dispute also concerned waiver of pre-deposit for service tax, interest under Section 75 of the Finance Act, 1994, and penalties under Sections 76, 77 and 78. The pre-deposit was fully waived, and the matter was remanded to the Commissioner (Appeals) to decide the stay appeal on merits. Case-Laws Service Tax Wed, 10 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34391