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TMI Blog2018 (5) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... , in Appeal No. ST/85793/2018 - M/85436/2018 - Dated:- 10-4-2018 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) And SHRI RAJU, MEMBER (TECHNICAL) Per: Ramesh Nair Applicant filed the present COD application for condoning the delay of 964 days in filing the appeal. 2. None appeared on behalf of the applicant. In the application, they have stated that the appellant was agreed to the order passed by the adjudicating authority but they did not agree with the quantum of tax and penalty confirmed against them. The department started recovery proceedings of the amount adjudged in the impugned order. Consequent to investigation, appellant have paid the entire Service Tax liability. The department is seeking to recover tax liability over and ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t he runs a serious risk. (vi) It must be grasped that judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is expected to do so. They have also relied upon the judgment of the Tribunal in the case of Jagtap Patil Promoters Builders Vs. Commissioner of Service Tax-I, Pune vide Order No. M/88152/17/STB, wherein the condonation of dealy of 1008 days was granted with deposit of cost of ₹ 10,000/-. Hence, they prays for condonation of delay of 964 days. 3. Shri Rishi Goyal, learned Addl. Commissioner (AR) appearing on behalf of the Revenue strongly objects the application. He submits that the delay of 964 days is inordinate dela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase to consider the condonation. Moreover, there are various contrary judgments on the issue of condonation of delay, the Hon'ble Supreme Court time and again held that the litigant should not be deprived of their right of litigation only for delay in filing the appeal. The foremost objective for the justice is to decide the matter on merit. Therefore, as regards the condonation of delay, the Court must take lenient view particularly in the present case when the applicant have discharged the entire Service Tax liability. Though, the appellant have made out a ground for condonation but nothing prevented the appellant to file an appeal well within the time. Therefore, in the interest of justice by taking a lenient view, we condone the del ..... X X X X Extracts X X X X X X X X Extracts X X X X
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