2019 (5) TMI 872

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....AYEE For The Respondent : SC FOR UPSC DELHIB NARASIMHA SHARMA JUDGMENT: (Per Hon'ble Sri Justice V. Ramasubramanian) Aggrieved by the dismissal of an application for condonation of delay of 350 days in filing an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), the Assessee has come up with the above appeal under Section 35G of the Central Excise Act, 1944. 2. ....

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....rises for consideration in the above appeal is as follows: "Whether the Tribunal was justified in adopting a pedantic approach in the matter of condonation of delay?" 6. In the affidavit in support of the application for condonation of delay, the appellate pleaded that his brother died leaving the family in distress and that therefore there were some difficulties in organizing the affairs of ....

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....order was passed but before it was received, we see no reason as to how the service of the copy of the order before the death of the appellant's brother would make things different. 10. As a matter of fact, the appellant has already filed a VCES application and paid the entire service tax liability. Therefore, the refusal of the Tribunal to condone the delay appears to be contrary to law and unj....