2009 (5) TMI 812 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal with a delay of 70 days due to no mala fide or deliberate delay by the appellant. The delay was condoned in the interest of justice as there was no prejudice to the revenue. The decision followed the ratio laid down by the Apex Court in the case of N. Balakrishnan v. M. Krishnamurthy. (2009 (5) TMI 812 - CESTAT NEW DELHI)