2015 (11) TMI 337

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..... . Singh, Technical Member For the Appellant : Shri G. Natarajan, Advocate For the Respondent : Shri K.P. Muralidharan, AC (AR) ORDER Per D.N. Panda Learned counsel earnestly submits that if the non-deliberate and unintentional delay is not condoned, that shall make the case of the appellant worse than what it faced in the re-adjudication order. Despite the direction of the Tribunal in paragra .....

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..... lant its conduct is bonafide. It does not prefer to cause prejudice to itself without appeal remedy against huge demand it has faced. The unwarranted demand has caused innumerable difficulties to the department also for recovery. Since appellant has merit in the case it has preferred the present appeal belatedly and prays to condone the delay as well as remand the matter to grant fair opportunity .....

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..... r to condone the delay. Accordingly, MA is allowed condoning the delay. 7. So far as stay applications are concerned, when the exparte order has been brought to our notice with the difficulties narrated above as well as the observation of the Tribunal in the final order as aforesaid, it is considered appropriate that without keeping the appeals pending in Tribunal, the stay applications should be .....

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