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M/s Days Inn Deccan Plaza (A Unit of Deccan's Park) Versus Commissioner of Service Tax (Appeals) -I, Additional Commissioner of Service Tax

2016 (3) TMI 1001 - MADRAS HIGH COURT

Period of limitation - Condonation of delay of 223 days - Beyond the statutory time limit of three months and also beyond the condonable period of a further three months provided under Section 85 of the Finance Act, 1994 - Held that:- by following th .....

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t respondent does not have the power to condone the delay beyond the period of three months, as provided under Sec.85 of the Finance Act 1994. - Decided against the appellant - W.P.No.5194 of 2016, W.M.P.Nos.4566 and 4567 of 2016 - Dated:- 22-2-2016 .....

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rst respondent in Order-in-Appeal No.10/2014 (M-ST) dated 1.12.2014 and quash the same and further direct the first respondent to decide the case on merit. 2. The case of the petitioner is that as against the order of the second respondent dated 29.1 .....

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months and also beyond the condonable period of a further three months provided under Section 85 of the Finance Act, 1994. The appeal, preferred by the petitioners, was dismissed on the ground of limitation. 3. The learned counsel appearing for the .....

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support of his contention, relied upon a judgment of the Hon'ble Supreme Court reported in 2011 (273) ELT 345 (S.C) (Kranti Associates Pvt Ltd vs Masood Ahmed Khan), wherein the Hon'ble Supreme Court held that a quasi-judicial authority must .....

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n Anantnag and another vs Mst.Katiji and others), wherein the Hon'ble Supreme Court held that ordinarily a litigant does not stand to benefit by lodging an appeal late and refusing to condone delay can result in a meritorious matter being thrown .....

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ed counsel for the petitioners, Mr.A.P. Srinivas, learned Standing Counsel, appearing for the respondents submitted that there is no provision under the Finance Act to condone the delay of filing an appeal being the period of three months, prescribed .....

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he Division Bench of this Court, while rejecting the contentions of the petitioner stating that the principles of natural justice have been violated by the authority and therefore, the delay should be condoned, held that under Sec.85(3) of the Financ .....

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