2007 (3) TMI 541

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.... Respondent. [Order (Oral)]. -  Revenue has filed this COD application for entertaining their appeal against the order of the Commissioner (Appeals) dated 19-11-05, vacating an order of the original authority demanding differential service tax under the category 'Steamer Agent' for various services provided by them. The appeal has been filed with a delay of 98 days. The impugned order h....

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....ew order dated 28-4-06, the appellant filed the appeal only after 46 days had elapsed. 3. The following is the time chart filed by the revenue to explain the delay : (a) Date of receipt of the Order-in-Appeal 9-12-05 (b) Date of calling the case file 23-1-06 (c) Date of receipt of case file 26-4-06 (d) Date of receipt of the Board's letter 28-4-06 (e)....

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.... when public cause was involved. The state should not be put on the footing as an individual. 5. The Ld. Counsel cited the decision of this Bench in CCE, Trichy v. Tamilnadu Asbestos reported in 2006 (4) S.T.R. 316 (Tri.-Chen.), wherein the application for condonation of delay of 37 days in filing the appeal, filed by the revenue was rejected. The said decision was made after considering t....