2017 (10) TMI 712

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....h Sundar, Advocate For the Appellant Shri. K.P. Muralidharan (AC) AR For the Respondent ORDER Per: Bench The above applications for Condonation of Delay has been filed by the appellant seeking COD of 1010 days in filing the appeal. The impugned order was passed by the Commissioner (Appeals) on 1.5.2014 and was communicated to the appellants within 2 weeks. On behalf of the appellant, t....

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....rt of the appellant and that as there is huge amount of refund due to the appellant, a lenient view may be taken. He relied upon the judgement of the Hon'ble Apex Court in the case of Shri. N. Balakrishnan Vs. Shri. M. Krishnamurthy - 2008 (228) ELT 162 (SC) to contend that a rigid and technical approach may not be taken while considering an application for COD. 2. Against this, the Ld.AR Shri.....

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....approached the Hon'ble High Court. The Hon'ble High Court has dismissed the writ petition with an observation to file appeal before Tribunal with an application for condoning delay and the Tribunal can examine whether sufficient reasons are there for COD in filing the appeal. In many judgements, the Hon'ble Apex Court as well as various High Courts, has held that in every case of delay there may b....