IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.13198 of 2008 SHAURYA EX-SERVICEMEN SECURITY Pvt.Ltd. having its office at 214,Harinarayan Complex, Exhibition Road, Patna through its Director, Sri Arvind Kumar Rai, son of Shri Ravindra Rai, resident of 206, Harin Narayan Complex, Exhibition Road, Patna … … Petitioner Versus 1. THE CENTRAL EXCISE AND SERVICE Tax appellate Tribunal having its office at 169, A.J.C.Bose Raod( 7th Floor), Kolkata-700001. 2. Commissioner, Central Excise and Service Tax having its office at Beerchand Patel Path, Patna … … Respondent For the petitioner: Mr. D.V. Pathy For the Union of India: Mr.Rakesh Kumar Singh, ----------- 3. 17.3.2009 A demand notice was issued by respondent no.2 against the petitioner regarding service tax. The concerned demand was of Rs. 52.96 lacs and an equal amount of penalty. The statutory appeal to the Tribunal was filed after a delay of 482 days along with a delay condonation application. It is the case of the petitioner that he was bedridden for long period and on account of that the delay occurred in filling the appeal. A medical certificate was filed before this Court showing that the petitioner 2 was suffering from cervical spondylisis for a long period, i.e., from 20.6.2006 to 25.11.2007 on account of which he could not file the appeal within the stipulated period. Other certificate recovering from that was also filed. It is true that the appeal could have been filed within the prescribed period but we are of the opinion that the matter has to be considered by the Tribunal specially when the demand amount is huge. If the petitioner is not successful, it is for the authorities to demand penalty and interest permissible. We, therefore, condone the delay in filing the appeal. We are of the opinion that the Tribunal has dismissed the stay petition as well as the appeal on wrong consideration of facts and it should first consider the stay petition and then to proceed with the appeal and, therefore, we set aside the order dated 13.5.2008 passed by the Tribunal passed in Service Tax Appeal No. 24 of 2008 dismissing the stay application as well as the appeal. We are not expressing any opinion on 3 the merit of the matter and the Tribunal shall consider the stay petition on merit. The application stands allowed with the above direction. Kanth ( J.B. Koshy,C.J.) ( Dharnidhar Jha, J.)