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M/s. Ply Mould Versus Commissioner of Central Excise, Customs and Service Tax Mysore

2017 (1) TMI 88 - CESTAT BANGALORE

Condonation of delay - delay of one day in filing appeal - Held that: - the reasons given for filing the appeal late by one day is not intentional and deliberate but on account of bona fide reason and moreover it was very much within the power of the .....

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he appeal - matter remanded to Commissioner (A) with the direction to decide the appeal on merits - delay condoned - appeal allowed - matter on remand. - E/20868/2014-SM - Final Order No. 21131/2016 - Dated:- 2-11-2016 - Shri S.S Garg, Judicial Membe .....

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smissed the appeal of the appellant on time bar. 2. The facts of the present case are that the appellants are engaged in the manufacture of moulded chair seats and backs falling under Chapter Heading 9401 9000 of CETA 1985. The appellant was issued a .....

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at Credit Rules (CCR), 2004 read with Section 11A of the Central Excise Act, 1944. Interest on demand as well as penalty is also proposed. The Assistant Commissioner vide his Order-in-original dated 29.1.2013 confirmed the demand in the show-cause no .....

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he appeal on maintainability owing to delay of one day in filing the appeal. Aggrieved by the said order, the appellant has filed the present appeal. 3. I have heard both the parties and perused the records. 4. Learned counsel for the appellant submi .....

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but the same could not be despatched since Shri Abdul Hussain Vagh, Chief Executive Officer of the appellant-firm was out-of-station and returned to Mysore only on 3.4.2013 and thereafter, the appeal was despatched on the same day but in the process .....

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g the appeal before the learned Commissioner (A) was not intentional and deliberate and the learned Commissioner (A) should have adopted liberal approach in condoning the delay of one day. He further submitted that the sufficient cause in the said pr .....

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