Delay in filing of Appeal may be condoned on imposition of cost

HIGH COURT OF KARNATAKA Affiliated Computer Services (I) (P.) Ltd. Versus Commissioner of Service Tax, Bangalore WRIT PETITION NO. 11090 OF 2011(T-RES) AUGUST  4, 2011 ORDER N. Kumar, J.  Sri N.R. Bhaskar, learned Standing Counsel is directed to take notice to the respondent. 2. Heard the learned Counsels for the parties. 3. The assessee preferred an appeal against the order passed by the Commissioner of Central Excise (Appeals). There was a delay of 42 days in preferring the appeal before the Commissioner of Central Excise. In the affidavit filed in support of the appeal, ...