JUDGMENT

T.S.Sivagnanam, J. - We have heard Mr. K.K. Maity, learned Senior Standing Counsel for the appellant and Mr. J.K. Mittal, learned Counsel assisted by Mr. Paritosh Sinha, Mr. Amitava Mitra, and Ms. Antara Choudhury, learned Advocates for the respondent.

2. There is a delay of 546 days in filing the application. We have perused the affidavit filed in support of the said application and we find that sufficient cause has been shown for not being able to file the application within the period of limitation.

3. Accordingly, the application for condonation of delay being IA No. GA/1/2013 is allowed and the delay in filing the application is condoned.

4. This appeal by the revenue is directed against the order in WP No. 124 of 2011 dated 10.08.2011. The said writ petition was filed by the respondent challenging a show cause notice issued by the appellant department dated 30.03.2010 demanding service tax for the period 2004-2005. By the impugned order, the writ petition has been allowed and aggrieved by such order the appellant department has filed the instant appeal.

5. We have elaborately heard Mr. K.K. Maity, Learned Senior Standing Counsel for the appellant department and Mr. J. K.