https://www.taxtmi.com/caselaws?id=35454 A marginal delay in filing an appeal may be condoned where the explanation for the delay is satisfactory, and a short procedural lapse due to confusion over receipt of the order was accepted on that basis. Interim protection against recovery may also be granted where the appellant shows a prima facie strong case on merits; here, the service was viewed as not falling within the taxable category indicated by the exemption notification, so full waiver of dues was allowed pending disposal of the appeal and no coercive recovery action was to be taken. en-us Fri, 06 Mar 2009 00:00:00 +0530 Mon, 08 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35454 A marginal delay in filing an appeal may be condoned where the explanation for the delay is satisfactory, and a short procedural lapse due to confusion over receipt of the order was accepted on that basis. Interim protection against recovery may also be granted where the appellant shows a prima facie strong case on merits; here, the service was viewed as not falling within the taxable category indicated by the exemption notification, so full waiver of dues was allowed pending disposal of the appeal and no coercive recovery action was to be taken. Case-Laws Service Tax Fri, 06 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35454