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M/s Conell Bros. Co. (India) Pvt. Limited Versus State of Punjab

2016 (3) TMI 885 - PUNJAB AND HARYANA HIGH COURT

Period of limitation - Condonation of delay of 124 days - Section 5 of the Limitation Act, 1963 - Held 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 .....

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he 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) - Dated:- 19-2-2016 - MR. AJAY KUMAR MITTAL AND MRS. RAJ RAHUL GARG, JJ. For The .....

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3 for condonation of delay of 45 days in filing the appeal. 2. Notice of the application was given to the respondent. For the reasons stated in the application and after hearing learned counsel for the parties, the delay of 45 days in filing the appe .....

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5 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 .....

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ed because of the death of the representative of the company? iv) Whether in the facts and circumstances of the case, the order Annexure A.6 is contradictory and perverse? 4. A few facts relevant for the decision of the controversy involved as narrat .....

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per instructions of the buyer, the goods were consigned to M/s Snowman Frozen Foods Limited, Village Ganna Pind, Phillaur with whom the buyer had agreement. The transaction was against Form C and 2% CST was charged. The said goods were detained at IC .....

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re A.2. Aggrieved by the order, the assessee filed appeal before the Deputy Excise and Taxation Commissioner (Appeals) [DETC(A)]. Vide order dated 4.6.2013, Annexure A.3, the DETC(A) dismissed the appeal. The said order was received on 14.8.2013 by V .....

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re was delay in filing the appeal. Ultimately, the appeal was filed alongwith an application for condonation of delay of 124 days before the Tribunal. Vide order dated 13.8.2015, Annexure A.6, the Tribunal dismissed the appeal on the ground of delay. .....

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