2014 (9) TMI 584

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..... th Suchitra Kamble, for the Respondent. ORDER PC: This appeal challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai, on 6th September, 2012. That order dismisses the application seeking condonation of delay of 168 days in filing of the appeal. 2. After perusing the order passed by the Tribunal, we are of the opinion that the appea .....

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..... . The reason assigned by the deponent of the said affidavit and equally noted by the Tribunal is that the delay has not occurred intentionally. The appellant had pointed out that there was an appeal filed in relation to an identical controversy. That appeal was admitted by the Tribunal. The Tribunal has also granted unconditional stay in that matter. The Tribunal, therefore, was of the opinio .....

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..... e circumstances that the consultant has admitted the lapses on his part. We are of the opinion that, for such reasons the delay should have been condoned. These are not matters where the appellants have any control. The lapse or negligence on the part of the consultant should not visit the appellant with dismissal of the appeal. 5. The insistence of the Tribunal that if the consultant was ha .....

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