2014 (7) TMI 825

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.... : M V Ravindran This application is for condonation of delay and stay petition and appeal are filed against impugned OIA No. AHM-SVTAX-000-APP-293-13-14 dated 24.12.2013. 2. After hearing both sides, we find that the issue lies in a narrow compass. Accordingly, we take up the appeal itself for disposal. On perusal of the impugned order, we find that the first appellate authority has dismiss....

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....05.2012. I find that the impugned order dated 16.07.2012 issued on 20.07.2012 was received by the appellant on 26.7.2012 and accordingly an appeal was required to be presented on 15.03.2013, which resulted into delay of 5 months and 18 days. For the said delay, the appellant has given the reasons as mentioned at Para -4/ Page 2 of the said application. I find that the Proviso to Section 85 (3A) of....

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....hich a maximum period of one month of delay can be condoned by the Appellate Authority. Reliance is also placed on the following judgments.     M.R. Tobacco Limited vs. UOI - 2007 (213) ELT A115 (S.C.)     Navinon Limited vs. UOI - 2006 (205)ELT 71 (Bom H.C.)     I therefore, do not find any reason to condone the delay in filing the same and th....