9911796707
TMI Blog2018 (5) TMI 1918X X X X Extracts X X X X X X X X Extracts X X X X ..... shan and Ratnesh Kumar, Advocates, for the Respondent. ORDER This Tax Appeal has been preferred by this appellant being aggrieved and feeling dissatisfied by the order passed by Customs, Excise & Service Tax Appellate Tribunal, East Regional Bench, Kolkata, in Misc. Appeal Nos. 213-215 of 2012, dated 30th August, 2012, whereby the order passed by Commissioner (Appeals), Central Excise and Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sc. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has deposited Rs. 25,000/- by way of costs and the respondents have also received this cost. 6. Looking to the order passed by CESTAT, Kolkata in Appeal No. M- 209-211/Kol/2012 it appears that before the CESTAT, Kolkata this appellant instituted Appeal No. EA-549/2009 against the order passed by Commissioner (Appeals). This appeal was dismissed ex parte vide order dated 25th April, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), Central Excise and Service Tax, Ranchi by restoring Order-in-Appeal No. 39/JSR/2009. We also condone the delay of 11 days, which has occurred in preferring the appeal before the Commissioner (Appeals). The matter shall be decided by Commissioner (Appeals) on merits, on the basis of the evidences on record and in accordance with law, as early as possible and practicable and preferably wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
