TMI Blog2018 (5) TMI 1918X X X X Extracts X X X X X X X X Extracts X X X X ..... , Misc. Appeal had to be preferred by this appellant before the CESTAT, Kolkata. It ought to be kept in mind by the Commissioner (Appeals) that too much technicality ought not to have been taken. 11 days delay could have been condoned looking to the reasons given by this appellant by imposing reasonable cost. Unnecessarily, the work of the Court has been increased by the Commissioner (Appeals) and thereafter by CESTAT, Kolkata. Whenever such type of delay in double digit is occurring, it can be condoned by imposing a reasonable cost and as far as possible, the matter should be decided on merits, instead of falling into the trap of technicality - The Commissioner (Appeals) ought to have appreciated that if the amount involved is less tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as preferred for quashing and setting aside the ex parte order which has also been dismissed vide order dated 30-8-2012. 3. It appears that Commissioner (Appeals) has not condoned the delay of 11 days and therefore, appeal was preferred before CESTAT, Kolkata and thereafter, again, Misc. Appeal had to be preferred by this appellant before the CESTAT, Kolkata. 4. It appears that earlier this Tax Appeal was also dismissed by this Court vide order dated 12th June, 2013, against which this appellant preferred SLP (Civil) No. 27080 of 2013. The Special Leave to Appeal was granted under Article 136 of the Constitution of India and this Special Leave Petition was converted into Civil Appeal No. 1651 of 2015, in which following or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the services of the Company without informing. Thus, there was reasonable reason before the Commissioner (Appeals) to condone the delay of 11 days instead of dismissing the appeal preferred by this appellant. This aspect of the matter has not been properly appreciated by CESTAT, Kolkata. Hon ble Supreme Court has also imposed a cost of Rs. 25,000/- which has already been deposited. 7. It ought to be kept in mind by the Commissioner (Appeals) that too much technicality ought not to have been taken. 11 days delay could have been condoned looking to the reasons given by this appellant by imposing reasonable cost. Unnecessarily, the work of the Court has been increased by the Commissioner (Appeals) and thereafter by CESTAT, Kolkata. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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