2015 (10) TMI 969

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....Oza , Adv ORDER ( Per : Honourable Mr. Justice A. J. Desai ) 1. By way of present appeal under section 35G of the Central Excise Act, 1944, the appellant herein has challenged the order dated 9/4/2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad below application No. A/10566/2014, by which, the Tribunal has declined to condone the delay of 76 days in preferr....

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....he delay of only 76 days. He would submit that delay be condoned and Tribunal be directed to decide the appeal on merits. 4. On the other hand, Mr. Oza , learned advocate for the respondent would submit that the Tribunal has rightly refused to condone the delay of 76 days since the appellant had failed in explaining the delay and documentary evidence in support of the submission made on behalf ....

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....ys in preferring the appeal, we hereby allowed the present appeal and condone the delay of 76 days. The orders of Customs, Excise and Service Tax Appellate Tribunal and Commissioner of Central Excise & Customs, Vadodara are hereby quashed and set aside. The appellant shall deposit the amount of Rs . 2000/- towards the costs before the Tribunal within a period of three weeks from the date of receip....