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

..... or the Respondent. ORDER Heard both sides. The Appeal is admitted on the following substantial question of law :- (a)     In the facts and 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not guilty of gross negligence or that their conduct is not lacking in bona fides. For these reasons, we condone the delay of 100 days in filing the present Appeal. However, the Appellant shall pay costs quantified at Rs. 5,000/- to the Revenue within a period of four weeks from today. If the costs are paid and proof is produced, the Tribunal shall register and number the Appeal and decide it in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X