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Krishan Murari Gupta Versus Commissioner of Central Excise-I, Jaipur

2016 (8) TMI 721 - RAJASTHAN HIGH COURT

Condonation delay in filing an appeal before tribunal - Business auxiliary services (BAS) - commission agent - commission income earned by way of distribution and marketing units of mutual funds - Held that:- Admittedly the appeal is delayed by 146 days and the appellant filed an application for condonation of delay of the aforesaid period on the premise that he was suffering from bachache as referred to hereinbefore. It is true that the appellant has to be vigilent to avail the remedy which law .....

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rejected on this premise. - Tribunal to decide the matter afresh on merit. - DB CENTRAL EXCISE APPEAL NO. 4/2013 - Dated:- 26-2-2016 - MR. AJAY RASTOGI AND MR. J.K. RANKA JJ. Mr. P.K. Kasliwal for the appellant. Mr. Ajay Shukla for the respondent. JUDGMENT: 1. The instant appeal is directed against the order 27.9.2012 passed by the Custom Excise & Service Tax Appellate Tribunal (CESTAT for short), by which the appeal of the assessee-appellant was not admitted and was rejected on the premise .....

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income earned by way of distribution and marketing units of mutual funds and liable under Section 65(19) of the Rajasthan Finance Act, 1994 and accordingly directed to levy service tax as aforesaid. 3. The matter was carried in appeal before the Commissioner (A) who however upheld the findings of the Assessing Officer, however in the view of the Commissioner (A) on finding of fact it was noticed that the revenue was justified to levy tax of ₹ 36,935/- only as against ₹ 70,300/- asse .....

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kache in Radiation/Lumbo Sacral pain" and the Tribunal without confronting with any further material on record, rejected even the application for condonation of delay on its own reasoning which is not just and proper. The medical certificate was filed which stated the illness/injury of the backache and the Tribunal was not at all justified in imputing the said certificate, the delay was not so abnormal that could not have been condoned by the Tribunal. Reasonable cause having been pleaded t .....

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actorily proved the Tribunal was just and proper in rejecting the appeal. 7. We have heard the learned counsel for the parties and have taken into consideration the material on record and in our view the order of the Tribunal is required to be quashed and set aside. Admittedly the appeal is delayed by 146 days and the appellant filed an application for condonation of delay of the aforesaid period on the premise that he was suffering from bachache as referred to hereinbefore. It is true that the .....

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