2009 (6) TMI 734

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..... ave been delivered at wrong office. It is surprising that the department officials took such a long time to return the papers. On the other hand, we find that the decisions cited by the learned SDR are not exactly on similar facts and therefore are not relevant. We find that appellant had filed appeal in time but in the wrong office. Therefore, we find that it cannot be said that there was a delay .....

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..... f the appellant submits that in this case, the appeal has been filed in time, but unfortunately while delivering the appeal, it was delivered in the office of Service Tax Commissionerate and the papers were returned to them after a few months informing them that the same have been filed at a wrong place. He also submits that as soon as the papers were received, they submitted the appeal without an .....

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..... ent cause should have been shown for the purpose of condonation of delay. He also cites the decision of the Tribunal in the case of Raja Mechanical Co. Pvt. Ltd. as reported in 2002 (144) E.L.T. 36 (Del.). 3. We have considered the submissions made by both the sides. We find that the decision of the Tribunal cited by the learned advocate is relevant to the facts of the present case also. In view .....

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