TMI Blog2014 (6) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... or cause justifying the delay in filing the Cross Objection. Even in the application, the total number of delays occurred in filing the present Cross Objection, has also not been stated clearly nor any date chart is enclosed explaining the delay. It is barely asserted after narrating the facts that there has been delay in filing the Cross Objection, against the Department’s Appeal and the same be condoned. We agree with the contention of the ld.A.R. for the Revenue that the principle of condonation of delay is equally applicable to Cross Objection also filed under Section 86 of the Finance Act, 1994 - In view of the decision of the Hon’ble Supreme Court in the Living Media India Ltd. case (2012 (4) TMI 341 - SUPREME COURT OF INDIA), the Pub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich was also dismissed by this Tribunal vide Order No.M-180/Kol/2010 dated 31.05.2010. The Applicant has filed another Miscellaneous Application (ROA) No.444/11, also seeking restoration of Appeal No.134/08, the said Miscellaneous Application was also dismissed by this Tribunal on 2nd July, 2012. They filed another Misc. Application No.300/2012 for restoration of their Appeal for the third time. The submission of the ld.C.A. is that consequently, they choose to file a Cross Objection bearing No.48/12 on 27th July, 2012 against Department s Appeal along with the condonation of delay application. The ld. C.A. further submits that the Applicant has also filed a W.P. before the High Court of Jharkhand at Ranchi pursuant to recovery Notice and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records. We find that that being aggrieved by the impugned order dated 31.03.2008 passed by the ld.Commissioner, the Department has preferred an appeal as well as the Applicant. At that time, the Applicants choose to file an appeal against the confirmation of the part of the demand against them and elected not to contest that part of the order in favour of them by filing Cross Objection. Now, going through their application seeking condonation of the delay in filing the cross-objection, we do not find any valid reason or cause justifying the delay in filing the Cross Objection. Even in the application, the total number of delays occurred in filing the present Cross Objection, has also not been stated clearly nor any date chart is enclos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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