9911796707
TMI Blog2015 (5) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the Tribunal be asked to decide the appeal on merits. - Appeal restored conditionally. - Central Excise Appeal No. - 26 of 2014 - - - Dated:- 8-4-2015 - Hon'ble Arun Tandon And Hon'ble Dr. Satish Chandra,JJ. For the Appellant : Nishant Mehrotra,Aditya Bhattacharya For the Respondent :- Ramesh Chandra Shukla ORDER Heard Shri Nishant Mishra, learned counsel for the appellant and Shri Ramesh Chandra Shukla, learned counsel for the respondents. This Central Excise Appeal was admitted under the order dated 23.1.2014 on the following grounds:- C. Whether the Appellate Tribunal is right in law in disallowing the Condonation of Delay application filed by the Appellant vide the impugned order when the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mesh Tiwari) Joint Commissioner (Adj.) Central Excise : Allahabad It is the case of the petitioner that the amount of service tax alongwith interest have been deposited in terms of the order of the Joint Commissioner. Against the order of the Assessing Officer the appellant filed an appeal before the Commissioner (Appeals), which appeal came to be dismissed under the order dated 27.2.2012 and the adjudication order was confirmed. Against the first appellate authority's order dated 27.2.2012 the assessee preferred an appeal before the Customs Excise Service Tax Appellate Tribunal, New Delhi. As there was some delay in filing of the second appeal, therefore, the assessee made an application under section 5 of the Limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitation are not meant to destroy the rights of the parties. They are meant to see that the parties do not resort to dilatory tactics, but seek their remedy promptly. The assessee has already deposited the entire service tax and is ready and wiling to deposit 25% of the penalty in terms of the order of the Assessing Authority, therefore, it would in the interest of justice to require the Tribunal to condone the delay and decide the appeal on merit. Counsel for assessee also submits that he shall furnish security for the balance of amount of penalty in terms of the order of the Assessing Authority within reasonable time, which may be other than the cash or Bank guarantee. Counsel for department, however, disputed the contention raised ..... X X X X Extracts X X X X X X X X Extracts X X X X
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