2015 (8) TMI 255

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bramaniyan, AC (AR) ORDER Per: R Periasami: Vide Stay Order No.272/2009 dt. 21.4.2009, the appellant was directed to deposit an amount of Rs. 10,42,517/- taking into account Rs. 2 lakhs already deposited by them. Since the appellant failed to comply with the order, appeal was dismissed vide Final Order No.1313/2009 dt. 14.9.2009. Appellant filed ROA on 23.2.2015. He submits that apart from Rs. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) wherein on an identical issue involving a delay of over 10 years was condoned by relying the Hon'ble Supreme Court's decision in the case of Inventa Electronics Pvt. Ltd. Vs Commissioner - 2004 (168) ELT A121 (SC). 2.Ld. AR vehemently opposed application and submits that delay of about 5 years and 7 months is not justified. 3.After hearing both sides and on perusal of records, we find ....