TaxTMI 
TaxTMI 
TaxTMI 
1993 (2) TMI 113
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....o call for the records relating to the order of the first respondent passed in No. E/COD/520/88-D/ Appeal No. E.1086/88-D, dated 27-1-1989 and to quash the same and for a consequential direction to dispose of the appeal preferred by the petitioner on merits. 2.Brief facts leading to the filing of this writ petition are the following : On 11-5-1986 Officers of Central Excise, Coonoor Division hav....
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....en for such a delay reads as follows : "The appellant submits that though the order was passed as early as October 1986, the appellant-firm could not present the appeal in time as directed by the impugned order before the Tribunal because the partners of the company could not pay attention to the business due to certain family problems and due to the sudden illness of P. Thomas who is the consult....
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....n the Department from collecting the duty as well as the penalty pending disposal of the appeal. When that writ petition came up for admission, the learned Judge has dismissed the same directing the Tribunal to dispose of the appeal on merits. Accordingly, the Tribunal took up the appeal and found that the delay of 18 months in filing the appeal was not satisfactorily explained and on that ground ....
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....g the appeal within the prescribed period that was also a disposal on merits under Section 35B(4) read with Section 35B(5) of the Act. 5.I am unable to accept the contention of the learned counsel for the petitioner that because there is a strong case on merits, the Tribunal should have condoned the delay notwithstanding the fact that there was no sufficient cause shown by the appellant. The reas....