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Shri. G. Masilamani Versus The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai and The Commissioner of Service Tax, Service Tax Commissionerate, Chennai

2016 (12) TMI 486 - MADRAS HIGH COURT

Condonation of delay - Held that: - One of the fundamental principles of law which is consistently followed while dealing with Applications seeking condonation of delay is that if the cause of justice is likely to suffer, the delay that has occasioned in approaching the Court concerned should be dealt with on liberal lines and normally deserves to be condoned, if necessary by putting the party at default on some terms. Normally, the delay can be refused to be condoned where the rights of the oth .....

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has shown the reason for occasioning of the delay. He has pointed out that he has some medical issue that required greater attention to be paid by him. A certificate from the competent Physician has also been produced to vouch for the said fact. In such circumstances, a liberal approach ought to have been adopted by the Tribunal for condonation of delay, particularly when the delay is only of 291 days, but not an enormous or abnormal one. - What surprised us the most is, the observation of .....

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by the Tribunal declining to condone the delay is not justified and is an unsustainable one and hence it is set aside - The delay in preferring the appeal before the Tribunal by the Appellant/Assessee is condoned subject to payment of ₹ 3,000/- in each case representing compensatory costs, within 15 days from today, in the Office of the Commissioner of Service Tax concerned, Chennai. Upon production of the receipt for payment of ₹ 3,000/- in each case, the Tribunal will proceed .....

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861 of 2016 - Dated:- 24-11-2016 - MR.JUSTICE NOOTY. RAMAMOHANA RAO AND DR.JUSTICE ANITA SUMANTH For the Appellant : Mr.S.Murugappan For the Respondent : Mr.A.P.Srinivas, Standing Counsel COMMON JUDGMENT (DELIVERED BY NOOTY.RAMAMOHANA RAO, J.) We have heard Shri S.Murugappan, learned counsel for the Appellant and Shri A.P.Srinivas, learned Standing Counsel who has accepted notice on behalf of the Commissioner of Service Tax, Chennai, second respondent herein, was also heard. 2. Since the issue t .....

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Orders in Original dated 30.08.2012 passed by the Commissioner of Service Tax, Chennai. Since there was a delay of 291 days in preferring the said appeals to the Tribunal, the Appellant moved Applications seeking condonation of delay. The reason assigned by the Appellant for seeking condonation of delay as set out in the affidavit in support of the Applications for condonation of delay, is that though the Orders in Original were received on 23.11.2012, consequently the appeals should have been p .....

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delay would amount to lenient approach towards dilatory tactics normally adopted by the Assessee concerned. For the aforesaid reasons, the Applications seeking condonation of delay were dismissed and consequently the appeals also stood rejected. Hence, these two appeals were preferred to this Court now. 4. One of the fundamental principles of law which is consistently followed while dealing with Applications seeking condonation of delay is that if the cause of justice is likely to suffer, the d .....

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n that the party who has suffered the decree has accepted that. In such circumstances, condonation of delay is construed to cause, undue and irreversible hardship to the opposite side. In such cases, delay can be declined to be condoned. 5. In the instant case, the Appellant has shown the reason for occasioning of the delay. He has pointed out that he has some medical issue that required greater attention to be paid by him. A certificate from the competent Physician has also been produced to vou .....

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