TMI Blog2014 (12) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... ers were signed by the Sub-Registrar/Managing Director. Therefore, the reasons for delay in filing the appeal for election has no substance. The Hon’ble Supreme Court in the case of Office of the Chief Post Master General [2012 (4) TMI 341 - SUPREME COURT OF INDIA] dismissed the appeal and held that in the absence of exigencies, government cannot plead that there was no gross negligence or deliberate inaction or lack of bona fide, an liberal concession has to be adopted to advance substantial justice. In view of that, we do not find any merit in the COD applications. Accordingly, all the COD applications are rejected - Condonation denied. - ST/40143/2014, ST/40144/2014, ST/40145/2014 - FINAL ORDER NOs. 40578-40580/2014 - Dated:- 11-8-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble Tribunal against the impugned Order-in-Appeal passed by the learned Commissioner of Central Excise (Appeals), Salem and the delay was on account of the fact that elections to various Co-operative Societies were in full swing in Tamil Nadu at the time of receipt of the Order-in-Appeal and the decision taking after studying the implications of the impugned order rested with the person to be elected/appointed for conducting the affairs of the Society. Moreover, only a very few of agricultural produce marketing society like the petitioner herein out of 250 and odd of societies of such a nature in Tamil Nadu were visited with tax liability of unintended nature, the field staff were perplexed and taken aback on receipt of the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntative for the Revenue placed the documents from the website that the election in respect of these applicants was held during the period from 09.05.2013 to 10.06.2013. It is seen that the papers were signed by the Sub-Registrar/Managing Director. Therefore, the reasons for delay in filing the appeal for election has no substance. The Hon ble Supreme Court in the case of Office of the Chief Post Master General dismissed the appeal and held that in the absence of exigencies, government cannot plead that there was no gross negligence or deliberate inaction or lack of bona fide, an liberal concession has to be adopted to advance substantial justice. In view of that, we do not find any merit in the COD applications. Accordingly, all the COD app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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