TMI Blog2011 (1) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of payment of tax and for non-payment of tax within the time Stipulated, the appellant/assessee is liable to pay interest, penalty etc.; in accordance with law - it is settled law that an assessee is not liable to pay any tax unless the statute warrants the same, the said question to be gone into by appropriate fourm - it is always open to the respondent/revenue to proceed to recover the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r came to be passed without hearing them. It is that order which was challenged in appeal. 2. The Tribunal felt the reason given for condoning the delay do not constitute a sufficient cause and therefore refused to condone the delay and consequently dismissed the appeal. The appellant instead of preferring an appeal as has been done filed a writ petition, which came to be dismissed as alternati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case demands that an opportunity should be given to the appellant to substantiate his claim. 4. Per contra, the learned counsel appearing for the revenue opposed the condonation of delay in preferring this appeal and also contended that CESTAT rightly declined to condone the delay. The said orders being discretionary orders no case of interference is made out. Further he submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy before CESTAT in appeal preferred by the appellant for the subsequent year, as it is settled law that an assessee is not liable to pay any tax unless the statute warrants the same, the said question to be gone into by appropriate fourm. 6. In these circumstances, we are of the view that though there are latches on the appellant, having regard to the nature of dispute, the amount involved, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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