2009 (1) TMI 560

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..... r the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. After hearing both sides on the applications for waiver of pre-deposit of service tax and penalty we find that it was possible to decide these appeals and hence proceed to do so today after granting waiver of pre-deposit and stay of recovery. 2. Vide two separate orders, the Commissioner (Appeals), Salem confirmed the .....

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..... tificate was produced before the Commissioner (Appeals) in support of the application for condonation of delay. However, the appeals were not filed even soon after two months bed rest period was over. Shri Senthil Kumar, Partner of the appellants firm submits the period of bed rest was further extended by two months from 25-6-07 by the same Doctor of Dharan Hospital, Salem. However, this certifica .....

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