2010 (1) TMI 419

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellant. Shri Sansar Chand, SDR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - This is an appeal. The appellant sought first appeal remedy on 27.8.2008 before the first appellate authority against order of adjudication received by it on 22.4.2008. Ld. Counsel submits that in usual course, the appellant could have filed appeal by 21.7.2008. But for certain difficulty, they wer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1.10.2008 under Finance Act, 1994. Length of delay is immaterial while cause of delay shall only be material to consider the case of the appellant to render justice to the appellant following the Apex Court decision in the case of N. Balakrishanan vs. M.Krishnamurthy-2008 (228) ELT 162 (SC). 2. Ld. SDR submits that the delay being not properly explained before the learned first appellate author....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondonation of delay and has faced service tax demand of Rs.17,37,265/- with equal amount of penalty and other consequences of law in adjudication. 5. Following the ratio laid down by Apex Court in the case of Balakrishanan vs. M.Krishnamurty-2008 (228) ELT 162 (SC) and also decision in case of Mst Katji and others reported in 1987 (28) ELT 185 (SC), we find that the appeal of the appellant shou....