2019 (5) TMI 162

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....nt : Mr.A.P.Srinivas, Senior Standing JUDGMENT T.S.SIVAGNANAM., J. This Appeal by the assessee is directed against the final order passed by the Customs, Excise Service Tax Appellate Tribunal in Final Order No. 40026 of 2019 dated 07.01.2019 in Appeal No.ST/42281/2018-SM. 2. This appeal has been filed raising the following Substantial Questions of Law: "(i) Whether the tribunal had erred in ....

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....sed the appeal filed by the appellant on the ground that it is barred by limitation and the appellant has failed to show sufficient cause for condonation of the delay. 5. Mr.Hari Radhakrishnan, learned counsel for the appellant would contend that the Tribunal ought to have taken note of the decision of the Hon'ble Supreme Court in the case of Esha Battacharjee Vs. Managing Committee of Raghun....

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.... the entire tax liability and the only thing that remains to be paid is the penalty which has been quantified at Rs. 5,38,595/-, we deem it appropriate that this is a case where discretion can be exercised for condonation of the delay. 7. We make it clear that this order shall not be treated as precedent, since this order is passed taking note of the peculiar facts and circumstances of the case, ....