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2016 (1) TMI 394 - CESTAT NEW DELHI

2016 (1) TMI 394 - CESTAT NEW DELHI - TMI - Condonation of delay in filing of appeal before Commissioner (Appeals) - it was submitted that the concerned employee was on leave was given for delay in filing the appeal - Held that:- The delay was almost three months beyond the statutory time of three months. The learned Commissioner (Appeals) specifically examined the request for condonation of delay, to exercise powers under proviso to sub-section (3) of Section 85 of the Finance Act, 1994 and dis .....

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85.

Condonation denied - Decided against the appellant. - Service Tax Appeal No. 885 of 2009 - Dated:- 15-10-2015 - G. Raghuram, President And B. Ravichandran, Member (T) For the Appellant : None For the Respondent : Shri Amresh Jain, DR ORDER Per B. Ravichandran Appellant preferred this appeal against order dated 27.08.2009 by the Commissioner (Appeals), Gurgaon. The ld. Commissioner rejected the appeal as not maintainable on the ground that the same was filed beyond the time period .....

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iled this appeal pleading on merit and on bonafide delay in filing first appeal before Commissioner (Appeals). 3. When the case came up for hearing today, inspite of due intimation to the Consultant on 06.08.2015 when the case was adjourned to today on appellant's request, no one appeared on behalf of the appellant. 4. The Ld. AR pleads that there is no legal basis to interfere with impugned order of Commissioner (Appeals). As per the provisions of Section 85, Commissioner (Appeals) powers a .....

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e appellant in their appeal will not support the case of the appellant. We have considered these decisions. The Tribunal in Fairlon Engg. (P) Ltd. vs. CC, Mumbai - 2003 (157) ELT 429 (Tri. Del.) held that the Commissioner (Appeals) should have decided the prayer of the appellant for condonation of delay taking into account the totality of the facts and circumstances. In Healthline (P) Ltd. vs. CCE, Bangalore - 2003 (232) ELT 452 (Tri. Bang.) the Tribunal was dealing with the condonation of margi .....

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