2026 (2) TMI 19

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....d. 2. Mr. Chekkila Srinivas, has filed affidavit wherein, stated that time limit for filing the appeal on 17.11.2022 reckoned from the date of the order i.e., 17.08.2022, since, date of receipt of the order was not noted by the Deponent / Managing partner of the applicant. However, the appeal has been filed on 06.06.2025, leading to a delay of 932 days. 3. He was under bonafide belief, based on advice received, that the appeal before the First Appellate Authority has strong merits and would be decided favourably. He was ignorant of the technical legal requirement that an adverse Order-in-Appeal must be challenged before the Tribunal within a rigid statutory time frame, he was totally dependent upon professional guidance in this regard....

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....328 CESTAT New Delhi] (iii) Mr. Amit Satya Vs Commissioner (Appeals), Central Excise & CGST, Jodhpur [2025 (5) TMI 1758]. (iv) M/s Siddhi Vinayak Importers Vs The Commissioner of Customs (Appeals), New Delhi [2023 (6) TMI 1491]. (v) Commissioner of Central Excise & CGST, Meerut Vs M/s R.A. Castings Pvt Ltd., [2024 (3) TMI 590]. (vi) The Commandant, Home Guard Training Centre, Banswara Vs Commissioner of Central Excise and Central Goods and Service Tax Division, Udaipur [2024 (2) TMI 258 CESTAT New Delhi]. 9. Heard both the parties and perused the records. 10. There is a delay of 932 days in filing the appeal under Section 86(5) of the Service Tax Act. But nowhere in the application of Condonation of....

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....there is no were mention that how many days he was admitted in hospital or how many days he was unable to do official work. In view of the above, there is no justification for such a long delay in the filing of appeal. 13. In the case of Collector, Land Acquisition, Anantnag and Another Vs MST Katiji and Others, supra, Hon'ble Supreme Court held that courts should adopt a liberal and justice-oriented approach. No discrimination should be made merely because State seeking Condonation of Delay. Delay of only 4 days on the part of the State in filing appeal against enhancement of amount of compensation for acquisition of land for public purpose. In that case delay was only 4 days on the part of State. Hence, in the instant case delay is 932....