2008 (12) TMI 655

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..... tion, the applicant is seeking condonation of delay of 05 days in filing the appeal. The learned Chartered Accountant informed the Bench that the impugned order was received in the Chartered Accountant s office and by mistake, they had took the wrong date of receipt. Since the delay is marginal, in terms of the Tribunal s practice, I condone the same in allowing the COD application. 2. The learn .....

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..... a careful consideration of the matter, I find that the appellants were carrying out repair and reconditioning of transformers. This is not a dispute. Prima facie, the appellants do not have a strong case on merits. Further it is noticed that the lower authority had not given any abatement towards the cost of material while computing the service tax liability. The Chartered Accountant states that .....

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