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2012 (9) TMI 890

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..... as passed by the Commissioner on 30-7-2004). The Settlement Commissioner admitted the application of the assessee on 31-5-2005. Against the order dated 31-5-2005, the Revenue filed a writ petition before the Delhi High Court, which was dismissed in limini. Undaunted the Revenue carried the matter to the Supreme Court by way of a Special Leave Petition which also ended in dismissal on 10-7-2006. By .....

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..... gainst the order of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (CESTAT) dated 4-3-2008 [2008 (232) E.L.T. 335 (Tri. - Bang.)] condoning the delay of 1066 days in preferring an appeal against the order dated 30-7-2004 passed by the Commissioner. The order of the Commissioner dated 30-7-2004 was served on the respondent-assessee on 8-8-2004. Accordingly, an .....

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..... is not clear from the record as to when the order of the Settlement Commissioner dated 17-1-2007 rejecting the assessee s application for settlement, was communicated to the assessee. Be that as it may, in the aforesaid circumstances the CESTAT was pleased to exercise its discretion in condoning the delay. 4. In the facts and circumstances and chronology of events set out above, we discern no s .....

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