2019 (7) TMI 1354

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioner : SRI K SHASHIKIRAN SHETTY, SENIOR COUNEL AND SRI SHYAM V PRASAD ADVOCATE For The Respondent : SRI JEEVAN J NEERALGI ADVOCATE ORDER Sri. Jeevan J Neeralgi, learned counsel, is directed to take notice for the respondent. 2. Aggrieved by the order dated 22. 09. 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal bearing Final Order No. 21943/2015 in ST/21286/201....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the matter on merits. 4. The same is disputed by the learned counsel for respondent. He submits that the inordinate delay has not been properly explained. That the Tribunal was justified in passing the impugned order. 5. On hearing learned counsels, we are of the considered view that appropriate interference is called for. 6. It is contended in support of the application for condonation o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....merely on technicalities and that too when there is substantial cause shown for the delay. Furthermore, we do not find that the petitioner sought to gain by the delay. On the other hand, the condonation of delay would not affect any of the legal rights of the respondent. 8. In view of the peculiar facts and circumstances of the case, while condoning the delay, we are of the view that the petiti....