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2013 (7) TMI 152 - HC - Service TaxCondoning of delay - Period of limitation in filing appeal - There was reshuffling of the tasks in the office. Learned advocate who was in-charge of this task had left the organisation and that therefore, it was not noticed that appeal was not filed promptly. - Held that: – the court observed that that there has been some delay in the petitioners' approaching the Appellate Commissioner and the Commissioner could not have ignored the statutory limit beyond which he could have condoned the delay – a decided in D.R. Industries v. Union of India (2008 (3) TMI 213 - HIGH COURT GUJARAT) - The delay was sufficiently described - The Proceedings revert back to the adjudicating authority for fresh consideration and disposal – in extra-ordinary cases where an assessee can show extra ordinary circumstances explaining the delay - the assessee may invoke the writ jurisdiction of this Court but not as a matter of right – the assessee would have suffered gross injustice if he could not file appeals before the Commissioner (Appeals) within a period of 90 days on account of circumstances beyond their control – the court did not express any final opinion on Cenvat credit involved – petition allowed in the favour of the assessee.
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