9911796707
TMI Blog2014 (6) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... d on 18-10-2006, which were received by the Appellant on 31-10-2006. The Appeals were required to be filed on or before 31-1-2010. The contention of the Appellant is that as they had to collect the data from different collection centres and due to system failure they were enforced to calculate manually the exact receipt of Service Tax received from their customers and due to change of system in their software package, the Appellant could not file the Appeals in time and ultimately could file the appeal on 29-2-2008 with a delay of 394 days. He further submits that after adjudication, the Appellant approached before the Hon'ble High Court of Patna against the impugned Orders and on 14-3-2008, the Hon'ble High Court of Patna disposed of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad disposed of their Writ Petition on 14-3-2008. Therefore, the plea that the Appellant had approached the Hon'ble High Court of Patna on 15-1-2008, does not sustain, as they had already filed the Writ Petition before the Hon'ble High Court of Patna. He further submits that BSNL company is a public sector undertaking. They have to obtain clearance from the Committee on Disputes for filing of appeal before this Tribunal. They have not obtained any clearance from the Committee on Disputes before filing these Appeals. Therefore, their Appeals were disposed of by this Tribunal on 21-5-2008 for want of clearance. He further submits that as admitted by the learned Consultant for the Appellant that due to system failure in their software, they cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15-1-2008, when the Department had commenced the recovery proceedings in November, 2007 itself, and by that time, they had not applied for clearance from the Committee on Disputes, to file the Appeals before this Tribunal. We are also conscious that mere delay in filing an appeal should not vitiate the merit of the case. But the Hon'ble Apex Court on several occasions held that delay should not be intentional and day-to-day delay in filing appeals has to be explained upto the satisfaction of the Courts. In this case, the Appellant has not explained which factors caused them to challenge the impugned Orders by way of a Writ before the Hon'ble High Court of Patna, when their counsel himself had advised them that if the Appeals are to be file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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