Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2006 (7) TMI 480

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order]. The Revenue has filed this application for condonation of delay of about 62 days in filing Appeal No. E/l078/2005. The Order-in-Appeal has vacated the order of the original authority, disallowing inadmissible credit of Rs. 4,14,854/- and imposing same amount as penalty. In the COD application, it is claimed that the Revenue has a strong case on merits. The impugned order was rec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aram Division. Accordingly, clarifications were sought for, obtained from the JAC and submitted to the Committee. The verification report was received by this office on 19-10-2005. The file was put up on 8-11-2005 after 11 working days. In the last week of October and in the first fortnight of November, heavy spells of rainfall were received which led to flooding of office room as there was heav .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e period, the Chairman CBEC visited the office of the Commissioner as also the Member (Customs), There was inspection by DGI, New Delhi, visit of Parliamentary Standing Committee and various conferences and meetings such as the one of Large Tax Payer Unit, RAC Meeting and DPC Meeting. It is explained that considerable time could not be utilized for office work owing to unprecedented rains during O .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s dismissed, public interest suffers-though standard of proof of sufficient cause is not different in case of state and private litigant, they cannot be put on same footing as individual would always be quicker in taking decision. 4. Ld. advocate for the respondents does not have any objection to condoning the delay in the filing of appeal by Revenue in view of the circumstances. 5. On a peru .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates