9911796707
TMI Blog2013 (12) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... s before us, one for condonation of the delay of the appeal and the other for waiver and stay. 2. The impugned order was received by the appellant on 09.01.2010 and the appeal was filed on 24.01.2011 with a delay of 291 days from the date of expiry of the statutory period. The explanation for this delay comes through the CoD application coupled with a memo dated 15.09.2011 for the appellant and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opy of the impugned order for filing the appeal without further delay. The learned counsel has, in this context, referred to Office Order dated 15.11.2010 of the Financial Adviser & Company Secretary addressed to Shri H.S. Ranganath (copy available on record) and has submitted that the company was pursuing their request for handing over the records. Ultimately, the records could be traced out only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ember, 2005 to March, 2006 and also in respect of equal amount of penalty imposed under Section 78 of the Finance Act, 1944. The demand of tax is under the head 'GTA services' and the same is on the freight paid for transportation of sugarcane from the fields to the applicant's factory by the farmers and subsequently reimbursed to them by the applicant. 5. The learned counsel submits that the tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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