2014 (9) TMI 36

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....UDGMENT (Delivered By R. Sudhakar, J.) This appeal is preferred against the order of the 2nd respondent in Final Order No.195/2007 dated 2.3.07. 2. The appeal is filed by the Revenue on the following substantial questions of law :- i) Whether the Tribunal failed to adopt a pragmatic and justice oriented approach in the matter of condonation of delay in filing the statutory appeal ? ii) Whethe....

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....e of service tax demand. The appeal has been filed before the Tribunal with a delay of 98 days stating that the impugned order of the Commissionerate was received on 6.12.05. In the affidavit filed before the Tribunal, it is averred, that the appeal could not be filed in the normal course due to official exigencies and, therefore, in the application for condonation of delay has been filed wherein ....

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....is evident that the issue has been taken by the appellant before the Board for its approval to file appeal and as a consequence, delay occasioned. We find that the decision of the Hon'ble Supreme Court in State of Nagaland Vs Lipok Ao (2005 (183) ELT 337 (SC)), wherein the Hon'ble Supreme Court has held that some latitude is permissible to the Department in respect of filing of appeals, wh....