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M/s. Saj Holdings (P) Ltd. Versus Commissioner of Service Tax, Chennai

2015 (11) TMI 337 - CESTAT CHENNAI

Condonation of delay - Assessee underwent financial sickness and became unviable due to no payment of its dues by the service recipient - Due to such closure, Department was not aware of the address at which the orders would be served on the appellan .....

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esaid. It appears that the meritorious appeal may be converted into demeritorious one if delay is not condoned. When Tribunal had granted an opportunity earlier making certain observations, it would be proper to condone the delay. - Delay condoned. - .....

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ber For the Appellant : Shri G. Natarajan, Advocate For the Respondent : Shri K.P. Muralidharan, AC (AR) ORDER Per D.N. Panda Learned counsel earnestly submits that if the non-deliberate and unintentional delay is not condoned, that shall make the ca .....

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has passed an order ex parte. Of course, that was passed in absence of the appellant being prevented to cause appearance due to the financial sickness it faced. 2. The appellant further submits that it underwent financial sickness and became unviable .....

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when that came to the knowledge of the appellant, it approached the authority to provide a copy thereof so as to seek appeal remedy before Tribunal. 3. According to appellant its conduct is bonafide. It does not prefer to cause prejudice to itself w .....

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ndone the delay as well as remand the matter to grant fair opportunity of hearing to the appellant to pass an appropriate order. That shall serve the intent and spirit of the final order of the Tribunal passed earlier as aforesaid. 4. Revenue opposes .....

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on since no one prefers to be prejudiced without seeking appeal remedy, facing huge demand ex parte. Appellant reached to Tribunal belatedly for the reasons aforesaid. It appears that the meritorious appeal may be converted into demeritorious one if .....

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te order has been brought to our notice with the difficulties narrated above as well as the observation of the Tribunal in the final order as aforesaid, it is considered appropriate that without keeping the appeals pending in Tribunal, the stay appli .....

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