TMI Blog2016 (3) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... When the charge was taken over by another person, immediately thereafter, steps for filing of appeal before the Tribunal were taken. There was no malafide intention on the part of the appellant. The explanation tendered by the appellant appears to be plausible. Thus, the delay of 124 days in filing the appeal before the Tribunal is condoned. - Matter remanded back - VATAP No.2 of 2016 (O&M) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he PVAT Act ) against the order dated 13.8.2015, Annexure A.6 in STA No.25 of 2014, claiming following substantial questions of law: i) Whether in the facts and circumstances of the case, the delay in filing the appeal ought to have been condoned by the Tribunal? ii) Whether in the facts and circumstances of the case, the reasonable cause should have been liberally construed by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, Phillaur with whom the buyer had agreement. The transaction was against Form C and 2% CST was charged. The said goods were detained at ICC on the ground that neither M/s Epicu Agro Products Pvt. Limited nor M/s Snowman Frozen Foods Limited was registered in Punjab. Ultimately, penalty of ` 12,19,335/- was imposed under Section 51(7) (b) of the PVAT Act vide order dated 22.5.2009, Annexure A.2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard learned counsel for the parties. 6. After perusing the averments made in the grounds of appeal, the impugned order dated 13.8.2015, Annexure A.6, passed by the Tribunal and hearing learned counsel for the parties, we find that the appeal before the Tribunal against the order of DETC(A) could not be filed in time due to the death of the representative of the company dealing with the matter. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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