AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2000 (8) TMI 160
X X X X Extracts X X X X
X X X X Extracts X X X X
....ication, Revenue seeks for condoning the delay of 94 days in filing the appeal occurred because the department had to await publication of judgment of the Apex Court rendered in the case of Solar Pesticides Pvt. Ltd. This is the only reason given while seeking condonation of delay in the matter. 2. The same is contested by the ld. Advocate for respondents on the ground that the order passed by ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....niversal Carborandum Ltd. where the subsequent changed opinion by the department to file the appeal has not been accepted as reported in 1990 (47) E.L.T. 61 (T). He also cites the judgment of Apex Court rendered in U.O.I. v. Tata Yodogawa reported in 1988 (38) E.L.T. 739 for seeking dismissal of appeal in terms of these ratios. 3. Ld. DR seeks for condoning the delay as the issue has been decid....