2009 (3) TMI 876 - AT - Service Tax

Summary

Issues: Condonation of delay due to sickness in filing appeal, clubbing of appeals for common disposal

Condonation of Delay Issue:
The appellant sought condonation of a 23-day delay in filing the appeal, attributing it to sickness. The appellant's counsel supported the condonation, presenting a medical certificate as evidence. The respondent opposed, citing the timing of sickness close to the limitation period's end. The Tribunal held that a litigant can seek appeal remedy even on the last day of limitation. The length of delay is irrelevant; the causes of delay are crucial for condonation consideration. The appellant substantiated the case with a medical certificate demonstrating a reasonable cause before the limitation expired, beyond the appellant's control. Consequently, the delay was condoned, and the appeal was admitted for hearing.

Clubbing of Appeals Issue:
During the hearing, it was revealed that the Revenue had also filed an appeal against the same order under appeal in a separate case. The Revenue's appeal had a stay application, which was disposed of earlier. Considering the pendency of the Revenue's appeal, the Tribunal directed both appeals, Appeal Case No. 56/09 and ST/Appeal Case No. 803/08, to be clubbed for common disposal. The Registry was instructed to list the matters for a joint hearing on a specified date, ensuring both parties were informed of the decision.