2009 (5) TMI 950 - AT - Service Tax

Summary

Issues involved: Condonation of delay in filing the appeal and waiver of pre-deposit in the stay application.

Condonation of delay in filing the appeal:
The appellant filed the appeal with a delay of 105 days, attributing it to an employee misplacing the impugned order without informing the management out of fear. The appellant's counsel argued that the delay was not due to malafide intent or defiance of law. The Departmental Representative (DR) opposed condonation, citing abnormal delay and referring to a Supreme Court judgment. The Tribunal, guided by a Supreme Court decision, emphasized that the cause of delay is crucial for consideration, regardless of its length. The Tribunal acknowledged the Revenue's submission and treated them as an equal litigant. It was noted that the appellant would suffer if the delay was not condoned, especially in the absence of malafide or deliberate breach of law. Consequently, the delay was condoned, and the appeal was admitted.

Waiver of pre-deposit in the stay application:
In the stay application, a tax demand of &8377; 56,514/- was noted. The appellant had already deposited the tax demand. The Tribunal, considering this, directed the waiver of pre-deposit of the balance demand until the appeal's disposal. As a result, both the Miscellaneous Application (COD) and the stay application were allowed in the mentioned terms.