2020 (2) TMI 1170

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....tha Senior Standing counsel JUDGMENT DR. VINEET KOTHARI, J. The present Appeal has been filed by the Assessee, aggrieved by the order of the learned Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dated 16.08.2019, whereby the learned single member of the Tribunal dismissed the application filed for condonation of delay. The relevant portion of the order passed by the learned Tr....

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....rnished the number and date of the OIA and also provied a copy of the same. The date of despatch is mentioned as 11.04.2014 and the mode of despatch is also shown as 'Speed Post'. The appellant has not preferred any appeal against the said reply furnished by the CPIO of the department under the RTI Act. Taking these facts into consideration, I am of the view that there has been inordinate ....

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....he Assessee received the same only on filing the RTI application on 29.01.2019 and only after getting reply on 16.02.2019 along with copy of the OIA, the Appellant filed the appeal within 60 days. But the learned Tribunal wrongly rejected the Application for the condonation of delay stating that the Order-in-Appeal was despatched on 11.04.2014 through Speed Post and there is a huge delay of 4 1/2 ....

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....ply the receipt of the same. If the Assessee would have received the order, it could have filed the Appeal in time. Therefore we are satisfied that the learned Tribunal was not justified in dismissing the Application on the ground of limitation. Time and again, the Higher Constitutional Courts direct the learned fact finding Tribunals below not to be trigger-happy to dispose of the cases for de....