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2015 (9) TMI 1478 - CESTAT AHMEDABAD

2015 (9) TMI 1478 - CESTAT AHMEDABAD - TMI - Condonation of delay - 301 days - delay in filing of appeal was due to mental disturbance as Proprietorís daughter committed suicide in 2012 and the applicant closed on the business in 2013. Unfortunately, in the same year, the proprietor met serious accident - Held that:- the unfortunate incidence of suicide of the daughter of proprietor and the closure of the business were in the year 2012 and 2013. On 08.05.2014, the applicant received the impugned .....

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- MR. P.K. DAS, MEMBER (JUDICIAL) & MR. P.M, SALEEM, MEMBER (TECHNICAL) Represented by: For Appellant (s): Shri H.D. Dave, Advocate For Respondent (s): Shri L. Patra, Authorised Representative ORDER Per: P.K. Das The applicant filed this application for condonation of delay in filing appeal of 301 days. 2. The Learned Advocate on behalf of the applicant submits that the applicant is a proprietorship firm, engaged in the business of rendering service of Erection Commissioning or Installation .....

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as the customers had not paid the dues. Despite the fact, the applicant paid the amount of ₹ 1.25 crores of service tax out of the total demand of ₹ 1.80 crores. He submits that in the facts and circumstances of the case, the delay in filing appeal was due to mental disturbance and the various circumstances, as stated above. It is submitted that on the identical situation, the Hon ble High Court and Supreme Court condoned the delay. He relied upon the following decisions as under:- ( .....

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