9911796707
TMI Blog2013 (1) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... Improvement Trust, Ludhiana Vs. Ujagar Singh & Ors [2010 (6) TMI 660 - SUPREME COURT] that unless malafides are writ large on the conduct of the party delay should be condoned. In the legal arena, an attempt should always be made to allow the matter to be contested on merits rather than to throw it on such technalities. Thus in the present case appeal should have been decided on the merits by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of the reimbursement charges in the gross value for determination of service tax liability. 3. I find that the first appellate authority had in fact not decided the issue on merits and has only dismissed the appeal filed by the appellant holding that the appellant have not given justifiable reasons for condoning the delay of ten days in filing the appeal before him. 4. Accordingly, I allow t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has stated that the date of receipt was mentioned by the concerned person wrongly as 24.03.2011 instead of 24.02.2011, which led them to quantify the last date to be 23.06.2011. The appellant have failed to furnish any evidence in support of their claim. It is more convincing that when they failed to file appeal in time, they have coined this story of mentioning wrong date of receipt, which is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the party, generally as a normal rule, delay should be condoned. In the legal arena, an attempt should always be made to allow the matter to be contested on merits rather than to throw it on such technalities. In the case in hand, I find that the appellant has filed an application for condonation of delay which should have been allowed and appeal should have been decided on the merits by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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