2014 (9) TMI 36

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....nt : Mr. K. Vaitheeswaran for R-1 JUDGMENT (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 dela....

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.... of the Commissioner (Appeals) dated 19.11.05 in a case 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 applic....

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....of appeal before CESTAT : 13.06.2006 5. From the above time chart, it 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 lat....