By TIOL News Service

MUMBAI, OCT 30, 2016: AGAINST an order passed by the CCE, Pune-III, the appellant filed an appeal before the CESTAT along with an application for condonation of the delay.

When this application was called out, none appeared on behalf of the appellant.

Nonetheless, the Bench took up the same for disposal.

The CESTAT noted that the applicant was seeking condonation of delay of 84 days due to ill health of his father and because of which they could not attend business activities.

After perusing the copy of the medical certificate issued by the hospital and which was enclosed along with the application, the Bench observed -

"4. We find that the delay has been justified properly and hence we condone the delay of 84 days. We direct the applicant to pay an amount of Rs.10,000/- as a cost to the Principal Commissioner of Service Tax, Service Tax Commissionerate, Pune within four weeks from today and produce the evidence of payment before the Bench on 07/11/2016. Subject to such compliance being reported, the application for condonation of delay is allowed and the Registry is directed to take on record the appeal and list the same for disposal in its due course."

In passing: Imposition of Costs. See DDT 2315.

(See 2016-TIOL-2814-CESTAT-MUM)