2018 (5) TMI 1126

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.... Applicant filed the present COD application for condoning the delay of 964 days in filing the appeal. 2. None appeared on behalf of the applicant. In the application, they have stated that the appellant was agreed to the order passed by the adjudicating authority but they did not agree with the quantum of tax and penalty confirmed against them. The department started recovery proceedings of....

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....justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. (iii) "Every day's delay must be explained" does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational common sense pragmatic manner. ....

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....lders Vs. Commissioner of Service Tax-I, Pune vide Order No. M/88152/17/STB, wherein the condonation of dealy of 1008 days was granted with deposit of cost of Rs. 10,000/-. Hence, they prays for condonation of delay of 964 days. 3. Shri Rishi Goyal, learned Addl. Commissioner (AR) appearing on behalf of the Revenue strongly objects the application. He submits that the delay of 964 days is inord....

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....sidered the submissions made by learned AR and perused the records. We find that the appellant have discharged the entire Service Tax liability, therefore, it be said that the delay does not extend any benefit to the appellant by filing the appeal belatedly. Therefore, there is no intention of delaying the appeal to have undue benefit by the applicant. The applicant in the application clearly made....