2015 (9) TMI 1038

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....he Respondents : Mr. Deepak Roshan, Advocate. Per D.N. Patel, J.: 1. This writ petition has been preferred against the order passed by the Commissioner (Appeals) Central Excise & Service Tax, Ranchi, dated 13.08.2012. As there was no application for condoning the delay along with the memo of appeal, the delay was not condoned. Against this order, the present writ petition has been preferred.....

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....rther submitted by the learned counsel for the petitioner that no opportunity to file delay of condonation application was given by the office of the Commissioner (Appeals) to the petitioner. These aspects of the matter have not been properly appreciated by the Commissioner (Appeals), while dismissing the appeal preferred by this petitioner vide its order dated 13.08.2012. 3. Counsel for the Un....

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....oner (Appeals) in dismissing the appeal for want of delay of condonation application. 4. Having heard learned counsel for both the sides and looking to the facts and circumstances of this case, we see no reason to entertain this writ petition mainly for the following reasons:- (i) The Respondents carried out audit within the premises of the petitioner between 22.08.2008 to 28.08.2008, and, i....

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....s cannot be presumed by the Commissioner (Appeals), much less reasonable reasons for condonation of delay. There ought to be an application for condonation of delay and thereafter the reasons can be appreciated by the concerned authority. (iii) The contention raised by the petitioner that the office of the Commissioner (Appeals) should have pointed an office objection or defect in filing appeal....