TaxTMI 
TaxTMI 
2015 (10) TMI 981
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....sel for Service Tax Department, for the Respondent. JUDGMENT We have heard Mr. P. Subba Reddy, learned counsel appearing for the appellant and Mr. V. Sundareswaran, learned Standing Counsel appearing for the Revenue. 2. This appeal by the assessee is directed against the Final Order No. 40269/2013, dated 27-6-2013 on the file of Customs, Excise and Service Tax Appellate Tribunal, South Zon....
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....y was received on 3-9-2010 and they should have preferred the appeal on or before 3-12-2010, but appeal was preferred only on 15-12-2011 i.e., after a delay of 375 days. The reason assigned by the appellant was that the copy of the First Appellate Authority's order was handed over to Ms. Natasha Jhaver, Chartered Accountant to prepare an appeal against the said order during the month of October an....
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....he present Civil Miscellaneous Appeal. 4. We have heard the learned counsel appearing for the parties and perused the materials on record. 5. The right of appeal before the Tribunal is a very valuable right. The appeal preferred by the assessee was presented beyond the period of limitation with an application to condone the delay of 375 days in filing the appeal stating that due to the....
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....no explanation whatsoever is offered or if delay is inordinate and third party rights had become embedded during the interregnum, Courts should lean in favour of condonation. 6. In the instant case, the consultant of the appellant having suffered from certain medical ailments, which was substantiated by producing medical record, in the interest of justice, we deem it appropriate that the del....