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2015 (7) TMI 890 - HC - Service TaxCondonation of delay - Held that - delay has occurred not because of any deliberate or intentional act but because the Solapur Division and the senior most official there has not been authorized to take decision on his own when there are huge financial repercussion. He has referred the matter to the Head Quarters and that is how the matter was referred after meeting of the Senior Divisional Managers in August 2012. The issue raised was fundamental and pertaining to the service that the Railway offers to the travelling public. In these circumstances, we are of the opinion that the Tribunal erred in refusing to condone the delay. - Matter remanded back - Delay condoned.
Issues:
Delay in filing appeal - Condonation of delay Analysis: The High Court of Bombay heard arguments from both the Appellant and the Revenue regarding the condonation of delay in filing the appeal. The Court reviewed the order passed by the Tribunal on the application for condonation of delay and found that the reasons provided were not indicative of lack of bonafides on the part of the department or Government. The Tribunal had cited all relevant principles but still refused to condone the delay of eight months in filing the appeal. The original Applicant had explained that the delay was not intentional but due to the need for authorization from higher officials because of significant financial implications. The issue at hand was fundamental to the services provided by the Railway to the public. The Court concluded that the Tribunal erred in its decision to not condone the delay and admitted the Appeal on the substantial question of law regarding the justification of the Tribunal's decision. The Court, with the consent of the advocates, disposed of the Appeal by condoning the delay for the reasons provided in the judgment. It directed the Tribunal to register the appeal and proceed to hear it on its merits and in accordance with the law. The Appeal was accordingly disposed of, granting relief to the Appellant by allowing the appeal to proceed despite the delay in filing.
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