2013 (3) TMI 470

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..... lay is reasonable. The application appear to have abused the process of law and the manner in which approach is made before the appellate forum for remedy that seems only to cause prejudice to interest of revenue by dilatory tactics without any seriousness of the appellant to seek remedy. - Against the assessee - ST/3416 OF 2012 - - - Dated:- 9-1-2013 - D.N. PANDA and Rakesh Kumar ,JJ. .....

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..... ratio laid down by the Apex Court in the case of N. Balakrishnan v. M. Krishnamurthy2008 (228) ELT162. We are unable to find the delay is reasonable. The application appear to have abused the process of law and the manner in which approach is made before the appellate forum for remedy that seems only to cause prejudice to interest of revenue by dilatory tactics without any seriousness of the appe .....

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