2011 (10) TMI 114
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....ondent Per Archana Wadhwa (for the Bench): As the delay in filing the appeal is only of 36 days which stands attributed to the concerned person who was on leave, we condone the delay and allow the COD application. 2. Learned Advocate appearing for the appellants submits that total Service Tax or Rs.3,08,218/- stands confirmed against them on the ground that during the period Octo....
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....journment on all the three dates fixed by the adjudicating authority. 3. In view of the above submissions, we dispense with the condition of pre-deposit of balance amount of tax and proceed to decide the appeal itself with the consent of both sides as we are of the view that the matter is required to be remanded to the adjudicating authority for verification of the above facts now being pla....