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M/s Natha Rama & Co. Versus Commissioner, Central Excise & Service Tax, Rajkot

2015 (8) TMI 1309 - CESTAT AHMEDABAD

Condonation of delay - appeal - a partner left the business after receiving impugned order - no evidence produced regarding the other partner left the business before filing the appeal - Held that: - It is well settled law that condonation of delay i .....

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etail. Here, Applicant had not placed any material in support of their contention that the other partner has left the business. It is also not disclosed as to how it came to the knowledge in detail - application of condonation of delay in filing appe .....

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nt: Shri Jitendra Nair, Authorised Representative Per: P.K. Das The Applicant filed this application for condonation of delay of filing the appeal of 148 days. 2. The learned Advocate on behalf of the Appellant submits that the Applicant is a partner .....

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ue in their own case for the earlier period, the Tribunal granted unconditional stay that there is no malafide and/or negligence on the part of the Applicant. 3. On the other hand, the learned Authorised Representative on behalf of the Revenue submit .....

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f the appeal. 4. After hearing both the sides and on perusal of the records, we reproduce the relevant portion of the application as under:- 2. The delay in filing the appeal was due to the fact that Mr.Parmar Dineshbha Nathabha (Partner) of Applican .....

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y s work but started his own personal work and did not intimate them about the order passed by the ld.Commissioner (Appeals). Mr.Dineshbhai Nathabhai left the business in Applicant s Company and as the Applicants came to know about the order, they ar .....

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rder-in-Appeal, they took immediate steps to file appeal against the impugned Order-in-Appeal. 5. We agree with the submission of the learned Authorised Representative for the Revenue that the Applicant had not produced any evidence of the retiring o .....

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