2018 (9) TMI 1266

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....Shri Amrinder Singh, Advocate For Respondent (s): Shri Atul Handa, AR ORDER Per: Mr. Ashok Jindal The applicant has filed an application for condonation of delay of 610 days in filing the appeal before this forum on the ground that the impugned order was challenged initially before the Hon'ble High Court though writ petition in the Civil Writ Petition No. 12919/2016 dated 29.06.201....

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....1963 are not applicable. He further submits that a similar view was entertained by this Tribunal in the case of Team Global Logistics P Limited vs. Commissioner of Service Tax, Mumbai-V vide order No. M/90795/2017 dated 15.11.2017, therefore, the application of condonation of delay is to be dismissed. 3. Heard the parties and considered the submissions. 4. On going through the record placed ....

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....g remedy before the Hon'ble High Court, therefore, benefit of the provision of Section 14 of the Limitation Act, 1963 is entitled to the applicant. We further taken note of the fact that the reliance made by the Ld. AR in the case of Team Global Logistics P Ltd (supra) was entertained by this Tribunal in the case of M/s Ncectar Lifescience Limited & Ors.(supra) and after considering the decisi....