2017 (10) TMI 80

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..... Jayaprakash For the Respondent : Sri. Sreelal N. JUDGMENT Antony Dominic, J. 1. aThis appeal is filed by the Kerala State Road Transport Corporation impugning the common order passed by the Customs, Excise & Service Tax Appellate Tribunal, Bangalore, in E/COD/20923/2016 in E/1088/2004-DB and E/ROA/20712/2016 in E/1088/2004-DB, filed for condoning the delay of 2659 days and to restore....

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..... However, the appellant was given liberty to seek restoration of the appeal as and when they get the COD from the High Power Committee. Subsequently, the appellant sought restoration of the appeal by filing application in question along with an application for condonation of delay of 2659 days on the ground that the Apex Court by its judgment in Electronics Corporation of India Ltd. v. Union of I....

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....een found to be untrue. Similarly, the Tribunal has also not found untrue the claim of the appellant that the relevant files were misplaced. Such being the facts, considering the huge financial liability that will be fastened on the appellant, we feel that the Tribunal should not have dismissed the application for condonation of delay filed by the appellant. 5. We, therefore, set aside the orde....