2016 (10) TMI 191

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..... ate, for the Respondent. ORDER [Order per : Akil Kureshi, J. (Oral)]. - Petitioner has challenged an order dated 15-9-2015 passed by the Customs, Excise & Service Tax Appellate Tribunal rejecting the petitioner's application for condonation of delay of about 300 days in filing the appeal. 2. Having heard learned counsel for the parties and having perused the material on record, we notice t .....

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..... yed for condonation of delay. 3. The Tribunal however, by the impugned order, rejected such application observing that the grounds in the application for condonation relate to the periods of 2012 and 2013 which would not sufficiently explained the delay which occurred after passing of the impugned order dated 8-5-2014. 4. In our opinion, the delay being explained as above, ought to hav .....

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..... lay should have been condoned even after putting the petitioner to some terms. 7. Under the circumstances, the petition is allowed. Impugned order dated 15-9-2015 passed by the Tribunal is set aside. Petitioner's prayer for condonation of delay is allowed. The Tribunal shall hear the petitioner's appeal on merits. The petitioner shall however pay cost of Rs. 10,000/- to the respondents. 8.& .....

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