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M/s Pal Engineering Works Versus Commissioners of Central Excise, Customs and Service Tax-RAJKOT

2015 (12) TMI 1559 - CESTAT AHMEDABAD

Condonation of delay challans evidencing payment of duty was missing - application to bank for duplicate copy and due to this reason delay in fling appeal Held that: - the applicant had not taken any steps seriously. There is a gross negligence a .....

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(Judicial) and Mr. P.M. Saleem, Member (Technical) For the Appellant: Shri R Subramanya, Advocate, Shri R R Manek, Chartered Accountant For the Respondent: Shri N Satwani, Authorised Representative JUDGEMENT Per : Mr. P.K.Das; The applicant filed thi .....

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ot available on record and the time was taken to trace out the said challans. He submits that they have applied the Bank to take duplicate copy of the challans and therefore the delay of filing appeal. 2. After considering the submissions of both the .....

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