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TMI Blog2014 (3) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... der that the applicant failed to understand the implications of this order as they have already deposited duty and interest, which they were not contesting. After considering the facts and circumstances of the case and the operative portion of the order, it is appropriate to condone the delay of 169 days involved in the filing of the appeal and we do the same - Delay condoned. - ST/791/2010 - Misc. Order No.42954 & 42955/2014 - Dated:- 26-11-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant : Shri N. Viswanathan, Advocate For the Respondent : Shri Parmod Kumar, JC (AR) JUDGEMENT Per P.K. Das; By Final Order No. 40095/2013 dated 2.4.2013, the appeal filed by the appellant was dismissed along with COD ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o stated that they have received the letter dated 7.12.2010 from the Deputy Commissioner of Service Tax directing them to pay the tax with interest and penalty as confirmed in the order of the Commissioner (Appeals). The letter was received by them on 15.12.2010 and thereafter they immediately rushed to their Advocate and filed the appeal on 27.12.2010. 4. The learned counsel on behalf of the applicant submits that the applicant is a small entrepreneur. They have deposited the entire amount of tax along with interest and therefore they were under the impression that the impugned order was in their favour. The words appeal allowed as above in the impugned order impressed them that the appeal filed by them was allowed. He drew the attenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties under Section 76 77 of the Act, as the penalty under Section 78 would suffice. Appeal allowed as above. The learned counsel submitted that they have already paid the amount of service tax of Rs.1,18,320/- and Rs.1,28,272/- along with interest and therefore they were under the impression that the impugned order has upheld the demand of service tax and interest which they have already paid. It is well settled that while condoning the delay, it must be liberally construed and applied so as to advance substantial justice. It does not mean that in every case delay must be condoned. The application for condonation of delay of filing appeal depends on the facts of each case. It is seen that the applicant is a small entrepreneur re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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