2008 (5) TMI 224

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....spondent. ORDER There are two applications before me, filed by the appellants, one for condonation of the delay of their appeal and the other for waiver of pre-deposit and stay of recovery in respect of the service tax amount. 2. The appeal was filed on 6-9-2007 with a delay of 53 days. The impugned order was received on 15-4-2007 and an appeal against it should have been filed on or befo....

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.... earlier appeal is in their favour. I have heard learned SDR also who has opposed the prayer for condonation of delay. After considering the submissions, I have not been impressed with the reasons stated by the appellants for condonation of the delay of their appeal. However, having regard to the fact that the length of delay is not substantial and the further fact that the appeal itself can be fi....