https://www.taxtmi.com/caselaws?id=786689 Condonation of delay in a service tax appeal requires a satisfactory explanation supported by the record. Dispatch-register entries, recovery correspondence, bank communications and acknowledgements may establish constructive knowledge of an adjudicated demand even where statutory proof of postal delivery is unavailable. Medical certificates that pre-date the impugned order and do not show incapacitation from filing do not justify prolonged delay. An excessive delay of nearly 1,400 days was treated as insufficiently explained; ordinary condonation was refused, while admission of the appeal was made conditional on a cost deposit into the Prime Minister's National Relief Fund within six weeks, failing which the file would be closed. en-us Mon, 16 Feb 2026 00:00:00 +0530 Tue, 17 Feb 2026 13:02:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786689 Condonation of delay in a service tax appeal requires a satisfactory explanation supported by the record. Dispatch-register entries, recovery correspondence, bank communications and acknowledgements may establish constructive knowledge of an adjudicated demand even where statutory proof of postal delivery is unavailable. Medical certificates that pre-date the impugned order and do not show incapacitation from filing do not justify prolonged delay. An excessive delay of nearly 1,400 days was treated as insufficiently explained; ordinary condonation was refused, while admission of the appeal was made conditional on a cost deposit into the Prime Minister's National Relief Fund within six weeks, failing which the file would be closed. Case-Laws Central Excise Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786689