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2015 (5) TMI 455

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..... the petitioner - original appellant ought to have and/or could have submitted elaborate reasons to justify the reason for filing the appeal belatedly. However, considering the fact that the petitioner - original appellant is a Society of the Members - Land Loosers Farmers and as such, there do not appear to be any mala fide intention in not filing the appeal within the period of limitation and/or .....

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..... d Shri Paresh M. Dave, learned advocate appearing for the petitioners and Shri R.J. Oza, learned advocate appearing for respondent No.3. 4. By way of this petition under Article 226 of the Constitution of India, the petitioners - a Cooperative Society - Land Loosers Farmers have challenged the impugned order passed by the learned Custom Excise and Service Tax Tribunal (for short learned Tribun .....

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..... iod of limitation and/or filing the appeal belatedly, in the facts and circumstances of the case, on imposing a reasonable cost, we are inclined to condone the delay and direct the learned Tribunal to decide the appeal in accordance with law. 6. It is reported that pursuant to the order passed by this Court, the petitioner - original appellant has deposited a sum of ₹ 20,000/- with the Re .....

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..... ₹ 20,000/-, which the petitioner has deposited pursuant to the earlier order passed by this Court on dated 4.2.2105, in the name of respondent No.3 - Commissioner of Central Excise and Service Tax, Vadodara II, Vadodara and the cheque may be handed over to learned counsel appearing on behalf of respondent No.3 8. The petition is allowed. Rule is made absolute to the aforesaid extent. - .....

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