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M/s. Acumen Capital Market (India) Ltd. (formerly known as M/s. Peninsular Capital Market Ltd.) Versus The Commissioner of Central Excise Customs And Service Tax Cochin

2015 (9) TMI 627 - KERALA HIGH COURT

Condonation of delay - Delay of 69 days - Held that:- Tribunal has stated in the impugned order that the non- availability of the Managing Director is not shown to have resulted in the business of the appellant to a standstill, and therefore, there i .....

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This is because, if that course is adopted, that would pave way for better dispensation of justice by extending an opportunity of hearing to the appellant and the establishment to have a proper disposal of the matter relating to service tax on merits .....

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of ₹ 10,000 - Delay condoned conditionally. - C.E. Appeal. No. 6 of 2015 - Dated:- 24-3-2015 - Mr. Thottathil B. Radhakrishnan & Mr. K. Harilal, JJ. For the Petitioner : Advs. Sri. Anil D. Nair, Sri. R. Sreejith, Smt. C. S. Sulekha Beevi, S .....

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the respondent. 2. On consent of parties, this matter is heard finally. 3. Appellant filed an appeal before the Appellate Tribunal challenging imposition of penalty and on issue of levy of service tax. The period prescribed for filing such an appeal .....

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n- institution of the appeal within the prescribed time. The Tribunal has the power to condone the delay. That power, which is specifically reflected in Section 35B(5) of the Central Excise Act, 1994, envisages discretionary power in that regard. Tho .....

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t the totality of the grounds raised in the appeal ought to have also been relevant consideration for viewing the situation as one where ends of justice would be satisfied, if delay is condoned on terms. This is because, if that course is adopted, th .....

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