2014 (8) TMI 966

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the employee of the Appellant for his negligence - Held that:- Tribunal has not referred to any principle of law which would enable it to hold that the delay which is, otherwise, satisfactorily explained and for which the cause shown is reasonable and not false should be not condoned only because a company like the Appellant has failed to show proof of action taken against the employee who was in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... circumstances and in law, whether the Customs Excise and Service Tax Appellate Tribunal, West Zone, Mumbai was justified in dismissing the Appeal on the ground that the delay of 100 days has not been explained satisfactorily by producing proof of action taken against the employee of the Appellant for his negligence? 2. With the consent of the learned advocates appearing for both sides, we dispo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X