TMI Blog2010 (1) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... conferred on Commissioner (Appeals). Held that- appellant having cause for condonation of delay. Matter remanded to Commissioner (Appeals) for passing appropriate order. - ST/51 7/2009 - ST/3/2010 - Dated:- 4-1-2010 - S/Shri D.N. Panda, Member (J) and Rakesh Kurnar, Member (T) REPRESENTED BY: Shri Bipin Garg, Advocate, for the Appellant. Shri Sansar Chand, SDR, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant, filing of appeal was delayed and such delay was not deliberate. He further submits that no one shall prefer to prejudice his interest without seeking appeal remedy. Therefore, the appellant came forward with appeal on 27.8.2008. Last date for admitting appeal exercising discretionary power for condonation of delay is till 21.10.2008 under Finance Act, 1994. Length of delay is immater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same. He was of the view that mere delay in receipt of order appealed shall not grant right to the appellant to pray for condonation. We appreciate that no one shall prefer to prejudice himself when there was huge demand faced by him. Causes of justice cannot be overlooked by technicality of delay when the appellant has cause for condonation of delay and has faced service tax demand of Rs.17, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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