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M/s Orient Craft Ltd. Versus Commissioner of Central Excise, Delhi

2016 (1) TMI 394 - CESTAT NEW DELHI

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 t .....

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material submitted by the appellants were examined and same are found to be factually incorrect and not in consonance with the pleadings made by the appellant. Accordingly, the ld. Commissioner (Appeals) came to the conclusion that there is no justi .....

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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 .....

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e Act, 1994. The admitted facts of the case are that the order of the original authority dated 15.01.2009 was received by the appellant on 19.01.2009. The appeal before the Commissioner (Appeals) was filed on 14.07.2009. The appellant did not dispute .....

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nafide 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 .....

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rs the ld. Commissioner examined the reasons for delay in filing the appeal. The reason that the appellant's accountant was on leave during the relevant period was found factually incorrect by the ld. Commissioner. In the absence of any other rea .....

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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 condonatio .....

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an Lead Limited - 2004 (169) ELT 366 (Tri. Mumbai) the Tribunal remanded the matter to the Commissioner (Appeals) as the appellant pleaded the delay is due to the reason that their Counsel met with an accident. In Ram Kumar Agarwal vs. CC, Indore - 2 .....

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