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TMI Blog2015 (10) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... sited; delay in filing would provide no gain - Department contends the copy of order was sent by registered post; deemed to have been received by Appellant – Held That:- Appeal is allowed and Tribunal is directed to dispose of the same – Decided in favour of the Appellant. - Civil Misc. Appeal No.1934 of 2015 , M.P.No.1 of 2015 - - - Dated:- 18-9-2015 - V Ramasubramanian And K Ravichandrabaab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal by an order dated 15.12.2009. As against the said order, the appellant ought to have filed a further appeal to the CESTAT within three months. But, on the ground that the copy of the order passed in appeal was not received by them, the appellant applied on 13.12.2011 for a certified copy of the order. The certified copy was provided on 12.01.2012. Immediately, the appellant filed an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot produce the acknowledgment card. The appellant has admittedly paid a sum of ₹ 15,00,000 /- out of the total demand of tax to the extent of about ₹ 27,00,000/-. Therefore, the appellant does not stand to gain anything by delaying the filing of the appeal before the Tribunal, after having paid more than 50% of the demand. 7. These are all cases, in which, contentious issue both on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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