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TMI Blog2013 (12) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... e Chief Accounts Officer (O/o the General Manager, BSNL, Karaikudi) has filed an affidavit narrating the facts in detail. The delay occurred due to heavy work load of the dealing person who suddenly fell ill and had mild heart attack while he was in Karaikudi Office. The learned counsel submits that the appeal should have been filed on or before 2.7.2012. It is submitted that the appeal and the demand draft for filing the appeal was prepared on 12.9.2012 itself. He submits that there is no negligency and inaction on the part of the applicant. He drew the Bench the relevant portion of the affidavit. He further submits that on the identical issue, the Tribunal vide Stay Order No. 741/2012 dated 2.8.2012 granted unconditional waiver of predepo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Tamilnadu asking them to nominate a panel counsel for appearing before CESTAT, Chennai. The Asst. General Manager (Legal), Tamilnadu Circle nominated the present counsel on 30.7.2012 and the letter addressed to BSNL, Karaikudi which was received by them on 2.8.2012. Thereafter, on 16.8.2012, the officials from BSNL, Karaikudi met the counsel at Chennai and had a discussion with the counsel at Chennai. Clarifications were sought by the counsel and thereafter the grounds of appeal were prepared and sent to Karaikudi for signature and return. I state that the demand draft for Rs.10,000/- filed along with the grounds of appeal and Rs.1,000/- for condonation and waiver of predeposit were also to be filed and approval from the General Manager ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dealing on the same issue viz. ST/S/290/2012 in ST/376/2012 order dated 2.8.2012 which had granted unconditional waiver of predeposit and stay of recovery of the entire amount of service tax, interest and penalty. The standing counsel was dealing with various Government Departments of the Central Government and therefore not in a position to file the same into Tribunal due to the pressure of work in High Court. The counsel at Madras took the case papers and tried to present the case papers in the office of the CESTAT and as the time limit for DD was getting barred, the Asst. Secretary, CESTAT requested that the DD should be revalidated as the time specified therein was very short and indicated that he would accept the same only after reva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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