2019 (12) TMI 55

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....A, ADVOCATE) RESPONDENTS (SRI. T.L. KIRAN KUMAR, AGA) RAVI MALIMATH J., JUDGMENT This appeal is filed being aggrieved by the order bearing No.20790 of 2018 passed by the Customs, Excise and Service Tax Appellate Tribunal dated 01.06.2018 in ST/COD/20240/2018 IN ST/20169/2018-DB. 2. In terms of the said order, the Tribunal rejected the application seeking condonation of delay of 1309....

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.... the Tribunal that the reasons assigned are neither logical and reasonable nor sufficient cause has been shown. It is needless to state that matters of delay require to be considered liberally on sufficient cause being shown. On considering the reasons assigned, we are of the considered view that the reasons assigned constitutes sufficient case. 5. Hence, the appeal is allowed. The order of the....