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2015 (8) TMI 352 - BOMBAY HIGH COURT

2015 (8) TMI 352 - BOMBAY HIGH COURT - TMI - Validity of Tribunal's order - Bar of limitation - Tribunal's power to condone the delay - Held that:- If Tribunal's order are borne in mind, then, the Tribunal's conclusion cannot be said to be perverse or vitiated by any error of law apparent on the face of the record. The Tribunal concluded that the law laid down by the Hon'ble Supreme Court in the case of Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur [2007 (12) TMI 11 - SUPREME .....

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ising our plenary powers - Decided against assessee. - Writ Petition No. 5573 of 2015 - Dated:- 30-7-2015 - S. C. Dharmadhikari And G. S. Kulkarni, JJ. For the Petitioner : Mr Vijay S Gharat with Mr Sandeep Mahadik For the Respondent : Mr Pradeep S Jetly and Mr Jitendra B Mishra ORDER P. C. 1. The petitioner has filed this Writ Petition seeking a direction to the Tribunal to entertain a statutory appeal although it is held to be barred by limitation and the Tribunal's power to condone the de .....

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service tax. 4. It is his claim that he was diligent and honestly paying the taxes and meeting the demands as raised but with regard to a certain work awarded to him, the petitioner paid the taxes but realised that the second respondent has imposed a service tax liability. The petitioner purports to dispute this demand and has raised several contentions with which we are not concerned. 5. The records indicate that a notice styled as show-cause-cum demand dated 20th October, 2011 was served and .....

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beyond the specified limit. The Tribunal found that the delay, therefore, could not have been condoned beyond this period. The Tribunal noted the admitted dates and which are undisputed. The petitioner received the adjudication order on 7th September, 2012. However, he filed the appeal before the Commissioner (Appeals) on 11th March, 2013. At the relevant time, the provisions of section 85(3) of the Finance Act, 1994, required the appeal to be filed within two months from the date of receipt of .....

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