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Institute of Clinical Research India Versus C.C.E., Delhi

2015 (11) TMI 1485 - CESTAT NEW DELHI

Condonation of delay - Delay of 124 days - Held that:- The order-in-original is dated 26.2.2014 and had it been received in time, it is possible that appellant would have filed appeal prior to 6.8.2014 in which case no mandatory pre-deposit would have been required to be made. Be that as it may, as the Order-in-Original was received almost five months after its date the appeal was filed after 6.8.2014 and as has been held by Allahabad High Court in the case of Ganesh Yadav (2015 (7) TMI 304 - AL .....

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and in view of the Supreme Court observations - Delay condoned. - Condonation Application No. 50881 of 2015 in Service Tax Appeal No. 51284 of 2015 - Misc. Order No. 52855/2015 - Dated:- 10-8-2015 - R K Singh, Member (T) And Sulekha Beevi CS, Member (J) For the Appellant : Shri A K Batra, CA For the Respondent : Shri Govind Dixit, AR ORDER Per R K Singh COD application has been filed seeking condonation of the delay of 124 days in filing of the appeal on the ground that (i) the order-in-original .....

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to press the point that sufficient cause is sufficiently elastic to allow courts to apply law meaningfully so that it subserves the ends of justice. 2. Ld. A.R. for Revenue on the other hand straneously argues that there is no time chart given for the delay and in any case, the appellant ought to have been prepared for filing of the appeal within time along with mandatory pre-deposit as required. He cites judgment Allahabad High Court in the case of Ganesh Yadav vs. UOI - 2015 (320) ELT 711 (Al .....

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.2014 and had it been received in time, it is possible that appellant would have filed appeal prior to 6.8.2014 in which case no mandatory pre-deposit would have been required to be made. Be that as it may, as the Order-in-Original was received almost five months after its date the appeal was filed after 6.8.2014 and as has been held by Allahabad High Court in the case of Ganesh Yadav (supra), the mandatory pre-deposit of 7 1/2 % in such a case is non-derogable . However, the ld. Consultant for .....

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