TMI Blog2015 (8) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... with adjudicating authority’s order, denial of right to appeal would undoubtedly prejudice assesse – This being important factor which cannot be overlooked Court of opinion that larger interest of justice lies in condoning delay – Tribunal to decide appeal on its merits – Appeal allowed – Decided in favour of Appellant. - Custom Appeal No. 1 and C.M. Nos. 1678 & 1680 of 2015 - - - Dated:- 30-1-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch did not spell out the exact time. Besides, there were some defects in the affidavits sworn in support of the application. The Revenue had been contending that the appellant had not disclosed its bona fides, and that the other aggrieved party had even approached the CESTAT earlier. In these circumstances, the explanation given by the present appeal that it had not received the certified copy was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that the other litigant had suffered penalty and approached the CESTAT earlier. The appellant has given instances where it addressed several letters to the respondents seeking to be informed about the outcome of the proceedings. The Revenue had contended that it had dispatched the order of the Commissioner on 4-9-2010 and that there was a presumption of due receipt. During the hearing, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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