2018 (4) TMI 1397

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..... eing nominal and satisfactorily explained can be condoned - The Tribunal is vested with powers to condone any delay beyond the period mentioned in the said sub-section and such powers are given under sub-section (5) of Section 86 of the Act - there is no split up time limit regarding authorization for filing of appeal. Delay condoned. - Application No. ST/COD/4027/2017 And Appeal No. ST/41027/ .....

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..... or a decision on merits. 2. Ld. Counsel for the respondent objected to the condonation on the ground that the revenue's authorization was given beyond four months and as such the Tribunal has no power to condone such delay. 3. We have heard both sides and perused the appeal records. 4. The delay being nominal and satisfactorily explained can be condoned. Regarding objection raised by .....

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