2009 (1) TMI 15 - AT - Service Tax

Application for condonation of delay in filing appeal - applicant submits that on the identical issue, there is another appeal filed by the applicant within stipulated period. He further submits that the last date of filing appeal was wrongly noted in both the orders by the applicant. He also submits that due to mistaken advice on the part of the Counsel, the delay has occurred - delay is condoned - applicant already deposited the entire amount of tax. So, the pre-deposit of penalty is waived

Summary

The Appellate Tribunal CESTAT NEW DELHI condoned the delay in filing the appeal due to mistaken advice from the counsel. The application for waiver of pre-deposit of tax and penalty was granted as the tax amount was already deposited.