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Ingle & Sons Versus Commissioner of Central Excise, Nagpur

Condonation of delay - Delay of 111 days - Advocate could not prepare the appeal and also did not inform the appellant about not preparing the appeal - Held that:- There is delay of 111 days in filling the appeal, the same needs to be condoned more s .....

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8091/14, Appeal No. ST/89910/14 - Dated:- 6-4-2015 - M V Ravindran, Member (J) And P S Pruthi, Member (T),JJ. For the Appellant : Mr R M Saxena, Adv. For the Respondent : Mr R K Das, Dy. Comm (AR) ORDER Per: M V Ravindran: 1. The application for cond .....

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ellate authority has not drafted the appeal in time despite the appellant handing over the papers to him. The said ground has been verified in the application for condonation of delay and an affidavit is filed in support of this claim. 3. Learned Cou .....

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of legal right to appeal as time barred if the delay is due to Advocate. 4. Learned DR on the other hand would submit that the appellant herein has not justified, as neither did they file any reply to the show-cause notice nor did they appear before .....

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of the records, it transpires that the delay in filing the appeal before this Tribunal is for 111 days. The said delay is explained by the appellant on the ground that their Advocate could not prepare the appeal and also did not inform the appellant .....

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ng the appeal, the same needs to be condoned more specifically due to the reason that an assessee should not be made to suffer due to the lackadaisical attitude of the Counsel engaged and represented them before the first appellate authority. To that .....

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