2018 (6) TMI 1440 - SCH - Service Tax

Condonation of delay of 72 days in filing appeal before CESTAT South Zonal Bench at Chennai - Held that - There cannot be any dispute that such a delay is condonable - the matter remanded to the Tribunal for hearing the appeal on merits - appeal allowed.

Summary

The Supreme Court allowed the appeal, setting aside orders by the High Court and Tribunal regarding the delay in filing an appeal before the Customs, Excise and Service Tax Appellate Tribunal. The matter was remitted to the Tribunal for hearing on merits, with the delay in filing the appeal condoned.