2016 (3) TMI 1001

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Mr.P. Ayyamperumal For the Respondents : Mr. A. P. Srinivas Standing Counsel ORDER The petitioner has filed the above writ petition to issue a Writ of Certiorarified mandamus to call for the records of the first respondent in Order-in-Appeal No.10/2014 (M-ST) dated 1.12.2014 and quash the same and further direct the first respondent to decide the case on merit. 2. The case of the pet....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 4. The learned counsel, in support of his contention, relied upon a judgment of the Hon'ble Supreme Court reported in 2011 (273) ELT 345 (S.C) (Kranti Associates Pvt Ltd vs Masood Ahmed Khan), wherein the Hon'ble Supreme Court held that a quasi-judicial authority must record reasons in support of its contentions and in the absence of any reasons given by the authority, the same is liable ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o condone the delay of filing an appeal being the period of three months, prescribed under Sec.85 of the Finance Act 1994. Further, the learned Standing Counsel relied on a judgment of Division Bench of this Court reported in 2015 (37) S.T.R 187 (Mad) (Albert & Company Pvt Ltd vs Commissioner of Service Tax, Chennai), wherein, the Division Bench of this Court, while rejecting the contentions of th....