2018 (9) TMI 1581

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....Advocate For The Respondent : Ms Shruti S Pathak, Advocate ORAL ORDER (PER : HONOURABLE Mr. JUSTICE AKIL KURESHI) This Appeal is filed by the assessee challenging the judgment of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad ["Tribunal" for short] dated 9th October 2017. By such judgment, the Tribunal refused to condone delay of 1233 days in filing t....

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....t, the company deposited such amount of Rs. 80,000/=. However, such compliance was not reported to the Appellate Commissioner. The Appellate Commissioner therefore dismissed the appeal by an order dated 17th July 2013, only on this ground. Soon thereafter, the Company wrote a letter to the Commissioner [Appeals] on 13th February 2017 pointing out that the predeposit of Rs. 80,000/= has been made, ....

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....he Commissioner. This was an oversight or a technical flaw. In the matters of predeposit, the Courts have already taken liberal view. The valuable statutory right of appeal would be lost to the assessee even after fulfilling the condition of predeposit; if the appeal is not heard on merits. It is true that this does not mean that the appeal should have been filed before the Tribunal after a long d....