2019 (5) TMI 872

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....r The Petitioner : MR K. KIRAN MAYEE 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 ....

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....nd only substantial question of law that arises 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 wer....

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....isputed that the appellant's brother died after the 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 co....