2015 (9) TMI 627

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..... n to have resulted in the business of the appellant to a standstill, and therefore, there is no reason to condone the delay, we think that 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, that would pave .....

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..... r, Sri. Thomas Mathew Nellimoottil, Senior Panel Counsel JUDGMENT Thottathil B.Radhakrishnan, J. 1. Admitted. Learned senior panel counsel takes notice for 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 prescrib .....

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..... 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, 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 .....

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