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NATHA RAMA AND CO Versus CUSTORM EXCISE AND SERVICE TAX APPELLATE TRIBUNAL AND 1

2016 (8) TMI 452 - GUJARAT HIGH COURT

Condonation of delay - investigation - recovery of tax - wilful suppression and mis-statement - Section 73(1) of the Finance Act - delay of 148 days in filing appeal - Held that: - It is a settled legal position of law that substantial justice is pitted against the technical consideration, the said technical consideration should not be given a predominance. Technicality should not be allowed to come in the way of appellant to prosecute the appeal which has been filed - Delay condoned - appeal to .....

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ibunal, Ahmedabad (for short the Tribunal ) whereby, the Tribunal did not condone the delay which has occasioned in preferring the appeal. 2. The case of the appellant is that the appellant is engaged in manufacturing of salt at Okha Madhi Salt Works. The appellant took registration under the taxable category of Maintenance or Repair Services and Commercial or Industrial Construction Services on 14.6.2010 and holding a registration number as well. An investigation was carried out by the Central .....

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rvice tax under the provisions of Section 73(1) of the Finance Act. Said notices came to be issued at a later period also, to which the appellant has submitted a reply pointing out that there was no fraud nor any willful misstatement nor any kind of suppression of fact or even contravention of any of the provisions of the relevant Act. Still, however, after hearing the appellant, the authority below had passed an order in origin dated 28.6.2013 / 10.7.2013 and it is against that order in origin .....

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lay vide order dated 24.8.2015. It is against that order, present Tax Appeal is filed by the appellant. 3. Learned counsel, Mr.Anand Nanavati appearing on behalf of the appellant submitted that delay of 148 days has occasioned on account of genuine cause beyond the control of the appellant and thereby, has submitted that though the said factor was submitted before the Tribunal, the Tribunal has not considered and therefore, the order is arbitrary, without assigning cogent reasons and based upon .....

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rically stated that Mr.Dinesh Nathabhai Parmar, who was the in-charge of the affairs of the company especially legal matters, has not intimated the company about the order and on account of personal work, the said legal matter, namely, present issue has not been taken care of through oversight and on account of aforesaid circumstance. This affidavit was very much placed on record before the Tribunal and therefore, delay which has been explained by submitting this affidavit ought to have been con .....

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in accordance with law. 4. As against this, Mr.Jaimin Gandhi, learned Standing Counsel has submitted that the Tribunal has rightly exercised the discretion by not condoning the delay as the Tribunal found that there is no diligence or sincerity shown by the appellant in preferring an appeal. Learned Standing Counsel has submitted that a detailed affidavit in reply is filed to justify the reasons which are assigned by the Tribunal and thereby, contended that the delay of 148 days which is unexpl .....

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