2018 (6) TMI 1775

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..... for the petitioner and Mr. A.P. Srinivas, Learned Senior Panel Counsel appearing for the respondents. This writ petition has been filed by the petitioner challenging an order passed by the first respondent viz., the Customs, Excise and Service Tax Appellate Tribunal, rejecting the petitioner's application for condonation of delay of 106 days in filing the appeal. The petitioner had stated tha .....

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..... cident have not been shown to be a wrong statement. Ordinarily, a person does not stand to benefit by lodging an appeal belatedly. Thus, in the absence of mala fides on the part of the assessee in belatedly filing the appeal, this Court is of the view that liberal approach is to be adopted. For the above reasons, this writ petition is allowed and the impugned Order, dated 7-3-2005 is set aside and .....

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