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The Sathyamangalam Agricultural Producers Coop. Marketing Society Ltd. And Other Versus The Customs, Excise & Service Tax Appellate Tribunal, South Zonal, The Commissioner of Central Excise

2015 (8) TMI 906 - MADRAS HIGH COURT

Condonation of delay - delay due to election of the co-operative society challenged before courts - Held that:- Appellants in support of the applications for condonation of delay would show that the delay had in fact been properly explained with genuine reasons. It is common knowledge that elections to cooperative societies become a huge and acrimonious affair in the State of Tamil Nadu. Every time elections are held, the elections become the subject matter of challenge before courts and eventua .....

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tural produce in such a manner that the farmers are not exploited by middle men. - Eventually, any levy made upon these societies will offset the benefit that is sought to be conferred upon the farmers by legislation. Therefore, the Tribunal ought to have taken a practical view in such matters. - Matter remanded back - Decided in favour of assessee. - Civil Miscellaneous Appeal Nos. 1494 to 1496 of 2015 and M.P.Nos.1 & 1 of 2015 - Dated:- 7-8-2015 - V. Ramasubramanian And T. Mathivanan,JJ. For t .....

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areswaran, learned Senior Panel Counsel for the respondents. 3. The appellants in these appeals are agricultural producers cooperative marketing societies. They are established under the Tamil Nadu Cooperative Societies Act and they function as nodal agencies, within the control of the State Agricultural Marketing Board, in terms of the Tamil Nadu Agricultural Produce Marketing (Regulations) Act, 1987 and the Rules framed therein. 4. On the basis of the information gathered through Intelligence, .....

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3.11.2012. As against the orders passed by the Appellate Commissioner, the appellants filed further appals before the Customs, Excise and Service Tax Appellate Tribunal. But, in doing so, a delay had occasioned in filing each of the appeals. Therefore, the appellants filed necessary applications for condonation of delay. Those applications were rejected by the Tribunal by an order dated 11.8.2014 on the ground that the delay was not properly explained. Aggrieved by the rejection of their applica .....

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