2013 (7) TMI 760

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....r no.C/192-195/2009 CU[DB] dated 21st of May, 2009 passed by Customs, Excise & Service Tax Appellate Tribunal, New Delhi passed in Appeal Nos. 538 of 2008, 539 of 2008, 540 of 2008 and 557 of 2008. Copy of the said order was served on the appellant on 19th April, 2011. Condonation of delay in filing the appeal has been sought for on the ground that against the aforesaid order of Tribunal, the appellant preferred an appeal before Delhi High Court. The matter remained pending before Delhi High Court. On 22nd of November, 2011, Delhi High Court directed for return of the appeal on the ground that it lacks territorial jurisdiction. In pursuance of the order dated 22nd November, 2011, the appellant submits that office of Delhi High Court actu....

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....ppellant spent about three and half months time in taking back the memo of appeal. Reliance has been placed upon a recent judgment of the Apex Court in Ketan V. Parekh Vs. Special Director, Directorate of Enforcement and another, (2012) (275) ELT 3 in support of the above stand. Considered the respective submissions of learned counsel for the parties and perused the record. A bare perusal of the affidavit filed in support of the application for condonation of delay would show that only this much has been stated that the appellant filed the appeal before Delhi High Court challenging the order passed by the Sales Tax Department, New Delhi. In para 6 it has been stated that the appellant was bonafide pursuing his remedy of appeal before ....

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....rment is, as a matter of fact, afterthought and it should have been made in the main petition itself. We refuse to place any reliance on the said averments in view of the peculiar facts and circumstances of the case and particularly earlier, the firm had filed appeal before this Court. We find that the judgment of the Apex Court in the case of Ketan V. Parekh (supra) strongly relied upon by the learned counsel for the respondent is fully applicable to the present fact situation. There is another aspect of the case which goes against the bonafide plea raised by the appellant. Delhi High Court passed the order on 22nd November, 2011 directing that the memo of appeal may be returned. There is no reason as to why the memo of appeal was no....