Tribunal Urged to Prioritize Sufficient Cause Over Delay Length in 21-Day Service Tax Order Review.

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....Condonation of delay - Exparte order - delay of 21 days - Tribunal should adopt a lenient approach in dealing with an application for condonation of delay. Length of delay is not material but sufficiency of the cause is - Tribunal invoked the wrong provision - tribunal to re-decide the matter - HC....