2016 (12) TMI 486

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....f 2016 and C.M.P.Nos. 17860 and 17861 of 2016 - -<br>Service Tax<br>MR.JUSTICE NOOTY. RAMAMOHANA RAO AND DR.JUSTICE ANITA SUMANTH For the Appellant : Mr.S.Murugappan For the Respondent : Mr.A.P.Srinivas, Standing Counsel COMMON JUDGMENT (DELIVERED BY NOOTY.RAMAMOHANA RAO, J.) We have heard Shri S.Murugappan, learned counsel for the Appellant and Shri A.P.Srinivas, learned Standing C....

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.... appeals to the Tribunal, the Appellant moved Applications seeking condonation of delay. The reason assigned by the Appellant for seeking condonation of delay as set out in the affidavit in support of the Applications for condonation of delay, is that though the Orders in Original were received on 23.11.2012, consequently the appeals should have been preferred on or before 22.02.2013, by which day....

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....of law which is consistently followed while dealing with Applications seeking condonation of delay is that if the cause of justice is likely to suffer, the delay that has occasioned in approaching the Court concerned should be dealt with on liberal lines and normally deserves to be condoned, if necessary by putting the party at default on some terms. Normally, the delay can be refused to be condon....

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....ces, a liberal approach ought to have been adopted by the Tribunal for condonation of delay, particularly when the delay is only of 291 days, but not an enormous or abnormal one. 6. What surprised us the most is, the observation of the Tribunal that irreversible hardship would be caused to the Department in recovering the dues. The Department as part of the Central Government had the necessary ....