TMI Blog2008 (7) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... s of judgment on which reliance has been placed by Tribunal being inapplicable. In fact, nothing has been shown as to how the said judgment becomes inapplicable when originally the same order of Tribunal was found to be correct in law and justified on facts. Even the revenue implications were considered by the Commissioner while recording the decision when the particulars of duty and penalty were called for. In the aforesaid set of facts and circumstances of the case, in absence of any sufficient cause having been made out, the delay in preferring Tax Appeal cannot be condoned and the application is hereby rejected. - 394 of 2006 - - - Dated:- 28-7-2008 - D.A. Mehta and H.N. Devani, JJ. [Order per : D.A. Mehta, J. (Oral)]. - Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies, it becomes apparent that no sufficient cause is shown for condoning the delay in question. The relevant paragraphs of the affidavit dated 24-7-2008 made by the applicant read as under : "[4] I say and submit that the order of the Hon'ble Tribunal was received by the department on 18-8-2005. Immediately thereafter, the office of the Commissioner, Central Excise and Customs, Vadodara-II had called upon the records of the case and report from the concerned division on the very same day i.e. on 18-8-2005. Annexed hereto and marked as Annexure-A is the copy of the letter dated 18-8-2005. [5] The order was thereafter accepted by my predecessor on 22-8-2005, which was intimated to appropriate division by a letter dated 23-8-2005. Annexed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In fact, the said communication also refers to the amount of duty and penalty particulars and calls upon the Range Officer to supply the same to the Office of the Commissioner. Thus, it is clear that, after considering the entire case record, a conscious decision had been arrived at by the Commissioner not to challenge the order of the Tribunal which was in favour of the respondent assessee. 8. The only reason for taking a different view of the matter is, as stated in Paragraph No. 6 of the affidavit, that the respondent assessee was pursuing the matter further and had taken credit on the basis of the order of the Tribunal. It is in these circumstances that a decision was taken on 21-8-2006 to file an appeal before the High Court. 9. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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