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M/s New Asian Engineers & Contractors Versus Commissioner of Central Excise- AHMEDABAD-III)

2015 (9) TMI 1478 - CESTAT AHMEDABAD

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 .....

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appeal was filed on 06.03.2015. There is no explanation for long delay of the filing of the appeal in 2014 and 2015. Therefore, we agree with the submission of the Revenue that the applicant had not stated the reasons in detail for delay during the m .....

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.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 .....

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orji Pallonji Co. Ltd., M/s. Adhunik Cement Ltd, who are all big units. He submits that the delay in filing of the appeal is mainly on mental disturbance in so far as Proprietor s daughter committed suicide in 2012. Thereafter, the applicant closed o .....

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te 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 .....

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28) E.L.T. 162 (S.C.) (b) State of Kerala vs M.G. Presanna 2011 (266) E.L.T. 420 (S.C.) (c) Uma Textiles Processors vs Union of India 2013 (290) E.L.T. 214 (Guj.) 3. On the other hand, the Learned Authorised Representative on behalf of the Revenue su .....

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received on 08.05.2014 and the appeal was filed on 06.03.2015. 4. After hearing both the sides and on perusal of the records, we find that the unfortunate incidence of the suicide of the daughter of proprietor and the closure of the business were in .....

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the submission of the Learned Authorised Representative that the applicant had not stated the reasons in detail for delay during the material period. Thus, we do not find any sufficient reason for condonation of delay of filing appeal. 5. The Learne .....

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