2014 (1) TMI 1667

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....ri R. Puri, AR, for the Respondent. ORDER The assessee preferred this appeal on 3rd April 2013 against the Order-in-Original No. 33/VKG/2007, dated 27-9-2007 passed by the Commissioner (Service Tax), New Delhi confirming Service Tax levy of Rs. 1,26,48,080.91 apart from interest under Section 75 for providing Business Auxiliary Service during February 2004 to March 2006, on the gross commission ....

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....dismissed as withdrawn on 19-3-2013 granting liberty to the assessee to file an appeal challenging the adjudication order. Thereafter the present appeal was filed on 3-4-2013. The assessee seeks condonation of a delay of 1916 days, pleading the above circumstances as justification therefor. 4. Ld. Counsel for the appellant refers to the judgment in Esha Bhattacharjee v. Managing Committee of....

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....iented and a non-pedantic approach applied for consideration of an application for condonation of delay. 5. In 1968, a Constitution Bench in Trilokchand Motichand and others - AIR 1970 Supreme Court 898 an occasion to consider whether belated or stale claims are bound to be considered when presented in a writ petition filed under Article of the Constitution. Chief Justice Hidyatulla in concu....

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....tion, obtaining liberty to pursue appropriate statutory remedies. Thereafter, the assessee filed an appropriate appeal against the order of demand and not the adjudication order. This appeal was dismissed as withdrawn on 19-3-2013. Thereafter is the present appeal filed on 3-4-2013 with a delay of nearly six years (1916 days). The adjudication order dated 27-9-2007 is to be nullity for patent lack....