2015 (1) TMI 268

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....espondent : Mr. A.K. Nigam, AR ORDER Per: B.S.V. MURTHY Appellant is seeking condonation of delay of 4 days in filing the appeals which occurred because there was a delay in getting the DD because the banks were not working. We are satisfied with the reasons given and accordingly applications for condonation of delay are allowed. 2. The issue involved is eligibility of the appellant for CENV....

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....vered by the decision of the Hon'ble High Court of Karnataka in the case of Stanzen Toyotetsu India Pvt. Ltd. [2011 (23) S.T.R. 444 (Kar.)]. He submits that even though the premium is paid in respect of retired employees, it is paid according to the agreement entered into with the employees during their service period. Therefore a conclusion arises that obligation arose when the employees renderin....