The CESTAT allowed a time-barred service tax appeal, ruling that a 1-day delay in filing was excusable due to bona fide procedural confusion. The appellant, misdirected by the department’s instructions, initially filed in Meerut instead of Dehradun. Citing Section 14 of the Limitation Act, the tribunal excluded the abortive proceeding period, emphasizing liberal interpretation for justice. The case is remanded for merit-based adjudication. M/s.Harshit [...]