9911796707
TMI Blog2016 (8) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... ri A. Cletus ADC (AR), for the Respondent ORDER Per P. K. Choudhary The appellant has filed application for condonation of delay of 1802 days in filing the appeal against the Order-in-Original No. 67/2009 dated 28.10.2009 passed by the Commissioner of Central Excise, Puducherry. 2. Shri Rajesh Kumar Arya, Asst. Commandant CISF, appearing on behalf of the appellant submits that the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condoned and held that there is no tax liability on the appellant in view of the ad hoc exemption order No. 1/1/2011, dated 1.7.2011, exempting Security Agency Service rendered by the appellant. Hence, he prays that in view of the settled position, the appeal itself may be decided. 3. The Ld. AR, Shri A. Cletus, ADC, appeared on behalf of the Revenue reiterated the findings of the adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... curity Agency Service rendered by the appellant, there is no tax liability on the appellant. Accordingly, we condone the delay in filing the appeal and also allow the appeal by extending the exemption granted by the Government. The stay application is also disposed of." Following the same ratio, the delay is condoned in this appeal also. Accordingly the impugned order is set aside and the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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