2011 (1) TMI 130 - AT - Service Tax

Condonation of delay - Limitation - appeal on the ground of time bar rejected - delay was within the powers of Commissioner (Appeals) but he has refused to exercise the powers for condoning the delay on the ground that the poor health of proprietor of the company is not sufficient cause for condoning the delay inasmuch as even during this period of poor health, she was attending office and was conducting the business - applicant was admittedly pregnant during the relevant period - sufficient cause for condoning the delay Delay condoned Appeal allowed

Summary

The Appellate Tribunal CESTAT, New Delhi, in 2011 (1) TMI 130, found that the delay in filing the appeal was due to the poor health of the company's pregnant proprietor. The Commissioner (Appeals) was directed to reconsider the appeal on its merits after condoning the delay. Stay petition and appeal were disposed of accordingly.