2016 (12) TMI 1507

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....able Mr. Justice M. R. Shah ) Feeling aggrieved and dissatisfied with the impugned Order No. A/10845/2016 dated 31st August 2016 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zone Bench, Ahmedabad [hereinafter referred to as, "the Tribunal"] passed in Application No. C/COD/10525/2016, by which, the learned Tribunal has refused to condone the delay of 114 days caused in pref....

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....d considering the submissions made in the application before the learned Tribunal requesting to condone the delay and the impugned order passed by the learned Tribunal, it appears that it was a case on behalf of the assessee that at the time of receipt of the order impugned before the Tribunal, the Consultant was out of country, and thereafter, the managing partner was also out of country and it w....

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.... to be any deliberate and/or willful delay and/or negligence, the impugned order passed by the learned Tribunal in not condoning the delay deserves to be quashed and set-aside. In view of the above and for the reasons stated above, the present Tax Appeal succeeds. The impugned Order dated 31st August 2016 passed by the learned Tribunal dismissing the application preferred by the appellant, which ....