9911796707
TMI Blog2013 (6) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... half year. 3. For better appreciation of the reasons advanced by the appellant for condoning the delay, we reproduce the relevant portion of the COD application. "3 That after passing of impugned order dated 13.2.2007 by the Commissioner (Appeals I) against the Department of Marketing and Inspection. The directorate requested CBEC vide their letter dated 12.4.2007 to advice Additional Commissioner Central Excise and Customs, Jaipur for waiver of payment of penalty and fine as Service Tax was not applicable upon the DMI according to the instruction issued by CBEC New Delhi dated 18.12.2006. 4. That DMI thereafter sent three reminders to CBEC vide letter dated 4.6.2006, 25.6.2007 & 10.9.2007. CBEC then advised the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 for getting it vetted from the Department of Legal Affairs. 8. That the vetted draft appeal was sent to the Ministry of Agriculture on 06.05.2008. Due to summer vacation the vetted draft appeal could be sent to the Govt. Counsel for filling in July only. 9. That due to certain formalities and shortcomings in the vetted draft appeal like transaction, tying errors, Xerox of the copies and miscellaneous office and clerical works it could not be filed immediately after receiving the vetted draft appeal from the DMI. 10. That the vetted draft appeal was again sent to the DMI for rectification and removal of those shortcomings on 8.7.2008. It was again received by the counsel on 12.7.2008. However, ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em is from prospective effect or retrospective effect. 16. The Directorate of Marketing and Inspection vide letter dated 06.03.2009 requested Deptt. Of Revenue to clarify this so as to enable Directorate of Marketing & Inspection to file appeal. Subsequent reminders dated 20.04.2009, 17.6.2009, 30.8.2009, 23.9.2009, 19.1.2010, 5.5.2010 were issued to them since no reply was received from them. 17. That Deptt. Of Revenue vide letter dated 14.5.2010 intimating DMI that "Commissioner (Service Tax) was clarificatory in nature and , therefore, it states the legal position not only for the future but also for the relevant past period". 18. That Directorate of Marketing & Inspection vide letter dated 3.6.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nged by the competent authority on 20.7.11. The same was returned to the counsel on 20.7.11 and the present appeal was filed thereafter without any further delay. 22. That the delay occurred in the present case is neither wilful nor intentional but only due to the above mentioned facts and circumstances. That as public money is involved in the matter and the question of revenue arises the present delay in filing the present appeal is liable to be condoned in public interest." 4. As is seen from the above narration of facts there is no dispute about the date of receipt of the impugned order by the appellant. Instead of fling the appeal before the Tribunal, the appellant went on knocking at all the wrong doors. We find that pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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