2014 (12) TMI 735

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.... Jagadesan for Mr. K. R. Krishnan For the Respondent : Mr. A. P. Srinivas - R2 JUDGMENT (Delivered by R. Sudhakar,J.) This Civil Miscellaneous Appeal is filed by the appellant as against the order of the Customs, Excise and Service Tax Appellate Tribunal dated 04.04.2014 made in Final Order No.40262/2014. 2. The appellant is engaged in the manufacturing of SG & Grey Iron castings fa....

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....irmed the order of the Adjudicating Authority, thereby dismissed the appeal. Aggrieved by the same, the appellant preferred further appeal before the Tribunal along with an application to condone the delay of 73 days. 3. The Tribunal dismissed the appeal filed along with an application to condone the delay of 73 days holding that it is not a case of misplacement of order, but it is a clear case....

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....ing the original order, an appeal was filed before the Commissioner (Appeals), who held against the appellant. In the course of the proceedings before the Commissioner (Appeals), it appears one M.Ramakrishnan, Senior Manager appeared for personal hearing on 28.8.2012. Prior to that, he submitted his request for being relieved from service on 22.6.2012. In view of the on going proceeding, it appear....

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....y as well as before the Commissioner (Appeals). The same is borne out by records and the appellant's plea is bona fide. In our considered opinion, the same would constitute "sufficient cause" for not presenting the appeal within the prescribed period. 7. The above said view of this Court is fortified by the decision of the Supreme Court in the case of The Collector, Land Acquisition v. Kati....