2015 (8) TMI 1309

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... discretionary power. It cannot be exercised arbitrarily. It is to be looked into as to whether the Applicant was diligent and sincere in filing the appeal. It is also to be noted here that the Applicant had placed the facts in detail. Here, Applicant had not placed any material in support of their contention that the other partner has left the business. It is also not disclosed as to how it came .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... impugned order. He further submits that on the identical issue in their own case for the earlier period, the Tribunal granted unconditional stay that there is no malafide and/or negligence on the part of the Applicant. 3. On the other hand, the learned Authorised Representative on behalf of the Revenue submits that the Applicant had not made any averment as to how it came to their knowledge of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Mr.Dineshbhai Nathabhai left the business in Applicant s Company and as the Applicants came to know about the order, they are filing the current appeal with the application. Copy of the Affidavit of the Applicant, Mr.Bhaveshbhai Madhavajibhai Parmer, Partner, a concern person is enclosed and marked as Annexure-1. As and when the Applicants came to know about the subject Order-in-Appeal, they to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X