2011 (10) TMI 114

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....ri Sunil Kumar, SDR  for the Respondent 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 ....

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.... could not cause appearance and sought adjournment 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 ve....