TaxTMI 
TaxTMI 
2014 (6) TMI 799
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..... Agarwal, C. A. JUDGEMENT Per Dr. D. M. Misra : This Miscellaneous Application is filed by the Respondent, M/s CMPDI, seeking condonation of delay in filing the Cross Objection against the Department's Appeal No.ST/129/08. 2. At the outset, the ld. C.A. appearing for the Respondent, submitted that the Department has filed an appeal before this Tribunal on 14th July, 2008, challenging ....
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..... The Applicant has filed another Miscellaneous Application (ROA) No.444/11, also seeking restoration of Appeal No.134/08, the said Miscellaneous Application was also dismissed by this Tribunal on 2nd July, 2012. They filed another Misc. Application No.300/2012 for restoration of their Appeal for the third time. The submission of the ld.C.A. is that consequently, they choose to file a Cross Object....
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....e of communication of appeal filed by the Department and the Tribunal may condone the delay in filing the Cross Objection like an Appeal, if sufficient cause is shown, for not presenting the same within the time. But once the Respondent-Applicant had consciously choose not to file Cross Objection, but pursued their remedy in filing the Appeal against the same order, hence, on rejection of their Ap....
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.... against the confirmation of the part of the demand against them and elected not to contest that part of the order in favour of them by filing Cross Objection. Now, going through their application seeking condonation of the delay in filing the cross-objection, we do not find any valid reason or cause justifying the delay in filing the Cross Objection. Even in the application, the total number of d....