2017 (11) TMI 539

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.... Advocate, for the Appellant. Shri L. Paneerselvam, AC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Ld. Advocate appearing in this batch of appeals submits that MAs have been filed explaining the delay of 1064 days in some appeals, 666 days in some other appeals and 199 days in few appeals. Appellant was handicapped to seek appellate remedy due to inadequacy of ....

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....delay. On such grounds, appellant's prayer is that occupation of the employees as above prevented it to seek appeal remedy. That caused delay in filing this batch of appeals. 3. It is further submitted by ld. Counsel that upon legal advice it has reconciled some of the facts and figures and discharged Rs. 1.81 crores towards service tax liability. This aspect is agreed by Revenue. Ld. DR s....

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.... are allowed. 6. So far as the appeals are concerned, looking to the co-operative attitude of the appellant, it is considered proper to grant an opportunity to the appellant to reconcile the facts and figures for determination of appropriate liability so that Revenue's interest shall be protected. Therefore to complete this exercise, all these appeals are remanded to ld. Adjudicating Autho....