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2015 (5) TMI 26 - ALLAHABAD HIGH COURT

2015 (5) TMI 26 - ALLAHABAD HIGH COURT - 2015 (322) E.L.T. 287 (All.) - Condonation of delay - Held that:- There is no allegation of mala fide against the petitioner. It has not been recorded that the delay has been caused deliberately as a part of dilatory tactics on behalf of the assessee. - It has been held by the Apex Court in the case of N. Balakrishnan (1998 (9) TMI 602 - SUPREME COURT OF INDIA) that rules of limitation are not meant to destroy the rights of the parties. They are meant to .....

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Nishant Mishra, learned counsel for the appellant and Shri Ramesh Chandra Shukla, learned counsel for the respondents. This Central Excise Appeal was admitted under the order dated 23.1.2014 on the following grounds:- "C. Whether the Appellate Tribunal is right in law in disallowing the Condonation of Delay application filed by the Appellant vide the impugned order when the Appellant has given reasons which indicate there are no malafide reasons or dilatory tactics involved in delay caused .....

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inst the assessee:- "ORDER 1. I hereby confirm the demand of the service tax amounting to ₹ 27,54,543/- (Rs.27,00,533/- Service Tax + ₹ 54,000/- Education Cess) as service tax under the provision of section 73(2) of the Finance Act, 1994 against the party alongwith interest under the provisions of section 75 of the Finance act, 1994 as amended from time to time. This amount is held to be recoverable from the party. 2. I impose penalty of ₹ 5,000/- u/s77 of the Act for viol .....

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ervice tax alongwith interest have been deposited in terms of the order of the Joint Commissioner. Against the order of the Assessing Officer the appellant filed an appeal before the Commissioner (Appeals), which appeal came to be dismissed under the order dated 27.2.2012 and the adjudication order was confirmed. Against the first appellate authority's order dated 27.2.2012 the assessee preferred an appeal before the Customs Excise & Service Tax Appellate Tribunal, New Delhi. As there wa .....

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ceived from the Revenue that the order could be traced out and the appeal has been preferred. The Tribunal under the order impugned has recorded that the explanation furnished by the assessee was not satisfactory and, therefore, it has proceeded to dismiss the appeal as barred by limitation, after rejecting Section 5 application. Counsel for the assessee points out that the averment made in the affidavit qua lapse of memory of the acting partner Anil Singh, were not controverted and, therefore, .....

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elevant factor, the cause of delay must be examined. Lastly, it has been held by the Apex Court that the rules of limitation are not meant to destroy the rights of the parties. They are meant to see that the parties do not resort to dilatory tactics, but seek their remedy promptly. The assessee has already deposited the entire service tax and is ready and wiling to deposit 25% of the penalty in terms of the order of the Assessing Authority, therefore, it would in the interest of justice to requi .....

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