2016 (9) TMI 48

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..... ention on the part of the petitioner. The reason assigned in the application found to be just and proper and sufficient enough to condone the delay – petition allowed – delay condoned – decided in favor of petitioner.
MR. AKIL KURESHI AND MR. A.J. SHASTRI, JJ. FOR THE PETITIONER : MR YH MOTIRAMANI, ADVOCATE, MR.DIVYESH G NIMAVAT, ADVOCATE FOR THE RESPONDENT : DS AFF.NOT FILED (N) ORAL ORDER (PER : HONOURABLE MR.JUSTICE A.J. SHASTRI) 1. The petitioner by way of this petition is challenging the legality and validity of order dated 30.12.2015 passed by the learned Central Excise Service Tax Tribunal, Ahmedabad Bench, whereby, the learned Tribunal has not condoned the delay of 152 days, which has caused during the filing of appeal. 2 .....

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..... e extent of 152 days and therefore, an appeal came to be presented alongwith application for condonation of delay. During the course of hearing, the petitioner has pointed out the reason as to why the delay has occasioned in preferring the appeal and the main reason which has been advanced by the petitioner is contained in paragraph No.3 of the said application, presented for seeking condonation of delay. The said paragraph reads as under: "3. Most humbly, we hereby say and submit that the appeal could not be filed within the normal appeal period of three months on account of the following reason; a) During the course of investigation, we have paid total service tax amounting to ₹ 8,93,432/on two different dates. b) At those time .....

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..... vil Application came to be filed. 5. Learned advocate for the petitioner Mr.Motiramani contended that the delay has been properly explained and it was brought to the notice of the learned Tribunal that the genuine difficulty which arose as pointed out in paragraph No.3, was beyond the control of the petitioner and therefore, requested the learned Tribunal to condone the delay so as to see that the main appeal can be possible to be adjudicated on merits. Learned counsel has further contended that the reason which has been assigned is sufficient enough to take a liberal view of the matter and in spite of technicality, a reasonable approach be taken by condoning the delay so that the merit of the substantive appeal can be adjudicated upon. 6 .....

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