2015 (3) TMI 865

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....R. KARUPPIAH, JJ. For The Appellant : Haja Mohideen Ghisti For The Respondent : Arun Kurien Joseph JUDGMENT (DELIVERED BY R.SUDHAKAR, J.) Aggrieved by the order of the Tribunal in dismissing the appeal filed by it, the Revenue is before this Court by filing the present appeal. This Court, vide order dated 26.07.2007, while admitting the appeal, framed the following substantial quest....

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....f concrete sleepers and suppliers to the Indian Railways. The contract is for a fixed quantity. The contract envisages price variation clause, which is determined as per the standard norms fixed by the Government agencies/board. Escalation claims are preferred on regular basis, which on acceptance by the Railways, differential duty is paid. Due to escalation, price of the the material cost/labour ....

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.... is submitted by the learned counsel appearing for the appellant that since the decision on filing of appeal is taken by a Committee of Commissioners, there is no scope for the Commissioner concerned to take an individual decision and, therefore, the delay has envisaged. The Tribunal ought to have taken the said fact into consideration and allowed the petition, which it failed to do and, therefore....

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....on this issue. b) Normally, the Committee of Commissioners used to be convened on the 10th and 25th day of every month. But an unavoidable delay occurred to convene the Committee because the Commissioners comprising the Committee were pre-occupied with the work relating to the standing committee and other administrative reasons which were neither deliberate nor intentional. 6. From the above....