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TMI Blog2011 (1) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... o.42/ST/JAL/2009 dated 31.03.2009 by which the order of the original authority dt.30.9.08 confirming the demand of Rs.26,117/- alongwith interest and imposing penalties under sections 76,77, and 78 of the Finance Act was set aside. 2. There is a delay of 86 days in filing the appeal and the application for condonation of delay stands filed. 3.1 Heard the learned SDR on the application for condon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Hon'ble High Court of Kerala respectively took a different view on the issue and filed an appeal against OIA NO.204/CE/LDH/09 dated 12.10.09 in the case of M/s.Paradise Radios, Phagwara (Punjab). 3.3 In the light of the above developments a decision to file appeal was taken in the meeting of the committee held at Chandigarh on 19.1.10 and directions were issued for filing appeal on 17.2.10 thu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Committee in a subsequent meeting held on 19.1.10. If this ground is accepted as sufficient for condonation of delay it may lead to reopening of many cases where the department has chosen not to file appeal. It is, therefore, held that no sufficient cause has been shown to condone the delay. 5. Therefore we hold that it is not fit case for condoning the delay in filing the appeal and thus th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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