2015 (8) TMI 778

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....i Satish Kumar, Sr. Standing Counsel with Ms. Shruti Yadav, Advocate, for the Respondent. ORDER Issue notice. 2. Mr. Satish Kumar, Advocate accepts notice. 3. The question of law sought to be urged in this case is whether the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') was right in rejecting the application seeking condonation of d....

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.... a right of redressal by way of appeal, it has to be exercised within the time limit specified by the statute. The CESTAT was of the opinion that the recital by the appellant, that he received orders belatedly, did not absolve him of the limitation prescribed. It was also of the opinion that a litigant of ordinary prudence would not prefer to prejudice its interest by approaching the higher forum ....

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....udicating authority and that denial of his right to appeal would prejudice it seriously. The appellant appears to lack locus in its approaching the Tribunal rather belatedly. However, at the same time, this Court is of the opinion that having complied with the adjudicating authority's order, the denial of the right to appeal would undoubtedly prejudice the assessee; this is an important factor whi....