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VP Khader Versus Commissioner of Central Excise, Customs and Service Tax Cochin-cce

2018 (2) TMI 932 - CESTAT, BANGALORE

Condonation of delay of 256 days in filing the appeal before the Commissioner(Appeals) - Held that: - as per Section 85(3) which is applicable during the relevant period, which provides that an appeal shall be presented within three months from the d .....

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ented by sufficient cause from presenting the appeal within the aforesaid period of 3 months, allow it to be presented within a further period of three months. - In this case, even after allowing the condonation of 3 months, still the appeal is b .....

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ER AND SHRI V. PADMANABHAN, TECHNICAL MEMBER Shri RAGHAVENDRA B HANJER, For the Appellant Shri Naveen Kushalappa, Dy. Commissioner (AR), For the Respondent Per : S.S GARG The applicant has moved an application seeking COD of 464 days in filing the ap .....

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e allowed by the Commissioner and one appeal against Order-in-Original No.11/2009-ST dt. 09/07/2009 was rejected on the ground of delay. He has also stated that due to financial difficulties, the applicant had closed his business and has changed his .....

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ys was caused in filing the appeal which is not deliberate and intentional and on account of the reasons stated above. 2. After considering the submissions, we find that the delay caused under the circumstances is not intentional and therefore we con .....

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he appeal before the Commissioner(Appeals). Learned counsel further submitted that the Commissioner(Appeals) has allowed 4 appeals on merit and rejected appeal (No.189) only on the ground that there was a delay of 256 days in filing the appeal. He fu .....

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the appeal before the Commissioner(Appeals) was filed after a period of 256 days from the date of receipt of the impugned Order-in-Original. He further submitted that the Commissioner(Appeals) during the relevant time had the power to condone the de .....

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After considering the submissions of both the sides, we find that admittedly the appeal was filed after a delay of 256 days. We also find that as per Section 85(3) which is applicable during the relevant period, which provides that an appeal shall b .....

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