TMI Blog2020 (8) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... xplained. In view of this, I condone the delay by allowing the COD application. Delay of 24 days before the commissioner (appeals) - Held that:- The Department has not brought any evidence on record to prove that the Order-in-Original No. 54/2016 dated 18/03/2016 passed by the Assistant Commissioner of Central Tax, Bangalore was received by the appellant but the respondent has only proved the dispatch of the Order-in-Original and has not proved the receipt of the same. Moreover, the company during the relevant period was passing through a difficult phase of their business and was suffering loss of business and many employees were left the service of the company and there was relocation of the company s premises and shifting of various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) and the Commissioner (Appeals) rejected the same on time-bar. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the applicant was prevented from filing the appeal in time due to the circumstances beyond their control and due to the fact that M/s. Etisalat Software Solutions was undergoing a total transformation inasmuch as there was no staff or employees who were dealing with day-to-day financial matters. He further submitted that the applicant has given detailed reasons in their application seeking condonation of delay. Along with the application the applicant has filed the affidavit of Mahesh Shenoy, Director of the appellant-company and also filed the affidavit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 11 SC c. Amchong Tea Estate Vs. Union of India 2010 (8) TMI 30 SC d. CC CE Vs. M/s. Hongo India (P) Ltd. Anr. 2009 (3) TMI 31 SC 5. After considering the submissions of both the parties and after going through the contents of various affidavits filed by the Director of the company, the Consultant of the company and the Official Liquidator of the company who were engaged in the process of winding up of the company, I am of the considered opinion that the delay in filing the appeal has been satisfactorily explained. After going through the grounds of appeal, I find that there is no intentional and deliberate delay in filing the appeal and the delay occurred on account of the reasons stated in the application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Department was not brought any evidence on record to prove that the Order-in-Original dated 18/03/2016 was received by the appellant. He further submitted that there was no reason not to file the appeal in time as the matter pertains to refund and the appellant for the previous periods and also for the subsequent periods have been getting refund from the Department. Learned counsel further submitted that the condonation of delay of 24 days was very much within the power of learned Commissioner (Appeals) as the Commissioner (Appeals) under Section 85(3A) of the Finance Act, 1994 has the power to condone the delay of one month after expiry of normal period of two months for filing the appeal. Learned counsel further submitted that in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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