2017 (12) TMI 968

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....ate For The Opponent : Rule Not Recd Back ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Assessee has filed this tax appeal challenging the judgement of the Customs, Excise and Service Tax Appellate Tribunal dated 27.10.2016. We had issued notice for final disposal in response to which learned advocate Shri Ankit Shah appeared for the department at our request. 2. The appe....

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....Tribunal refused to condone the delay and dismissed the appeal accordingly. 3. It is unfortunate that the Tribunal has refused to condone the delay as minimal as 56 days in filing tax appeal before it. Having noted that the judicial trend is that on the question of delay, the courts lean in favour of granting substantial justice, the Tribunal still thought this was a fit case where the delay sh....