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2017 (1) TMI 659 - HC - Service TaxValuation - inclusion of reimbursement of expenses - Jurisdiction of high court to entertain writ petition - Delay in filing appeal - time limitation - Held that: - if this Court finds that the authority has passed the order without jurisdiction or has exercised the power in excess of the jurisdiction or by over-stepping or crossing the limit of jurisdiction or that there is failure of justice, or it has resulted in gross injustice, it would be a case falling under the exceptional category for exercising the power under Article 226 of the Constitution and to interfere with the order of the original authority or the appellate authority, as the case may be. Unfortunately the decision of the Delhi High Court in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. v. Union of India [2012 (12) TMI 150 - DELHI HIGH COURT] though was specifically brought to the notice of the original authority in the reply to the show cause notice, in the impugned order of the original authority, there is no reference whatsoever. Under these circumstances, we find that the case may fall in the exceptional category for exercise of the power under Article 226 of the Constitution. The impugned order of the first appellate authority as well as the order of the Tribunal are set aside, on condition that the petitioner deposits the amount of 7.5% of the duty demanded and further pays cost of ₹ 25,000/- to the respondent, within a period of one month from the date of receipt of certified copy of the order. After the aforesaid condition is complied with, the matter shall stand restored on the file of the Commissioner (Appeals) with a further direction that he shall consider the appeal on merits in the light of the observations made by this Court in the above judgment and after giving opportunity of hearing to all concerned.
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