2016 (6) TMI 196

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..... ocate For the Respondent : Shri Pakshi Rajan, AR ORDER The appellant has filed a miscellaneous application seeking condonation of delay of 235 days from the due date on the ground that another appeal involving demand of duty in an identical issue against the applicant for the preceding period i.e. July 2007 to December 2011 had been handled by the Corporate Office at Mumbai by engaging the serv .....

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..... the appeal before the Hon'ble CESTAT and it was only during the last week of July 2015 that the applicants came to know that no appeal had been preferred against the Order-in-Appeal after receiving a call from the jurisdictional Central Excise Officer requiring them to furnish the proof of payment under Section 35F of the Central Excise Act and thereafter the matter was brought to the notice of t .....

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..... 5 (316) E.L.T. 648 (Guj.)] wherein the it was held as under: "Court while considering an application for condonation of delay should adopt a pragmatic approach which furthers the cause of justice and not a narrow or pedantic approach - Tribunal not justified in not condoning the delay  Appeal restored to the file of Tribunal." He also placed reliance on another judgment in the case of Pepc .....

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