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2014 (6) TMI 799 - AT - Service TaxRestoration of appeal - Demand of service tax, interest and imposition of penalty - Appeal was dismissed for want of COD clearance - Held that:- That being aggrieved by the impugned order dated 31.03.2008 passed by the ld.Commissioner, the Department has preferred an appeal as well as the Applicant. At that time, the Applicants choose to file an appeal against the confirmation of the part of the demand against them and elected not to contest that part of the order in favour of them by filing Cross Objection. Now, going through their application seeking condonation of the delay in filing the cross-objection, we do not find any valid reason or cause justifying the delay in filing the Cross Objection. Even in the application, the total number of delays occurred in filing the present Cross Objection, has also not been stated clearly nor any date chart is enclosed explaining the delay. It is barely asserted after narrating the facts that there has been delay in filing the Cross Objection, against the Department’s Appeal and the same be condoned. We agree with the contention of the ld.A.R. for the Revenue that the principle of condonation of delay is equally applicable to Cross Objection also filed under Section 86 of the Finance Act, 1994 - In view of the decision of the Hon’ble Supreme Court in the Living Media India Ltd. case (2012 (4) TMI 341 - SUPREME COURT OF INDIA), the Public Sector Undertaking cannot be given a special status in applying the principle/guideline applicable to others for condonation of delay - Decided against Revenue.
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