9911796707
TMI Blog2017 (2) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... adhikari And B. P. Colabawalla, JJ. Mr. Swapnil Bangur with Mr. Sham V. Walve for the Applicant Mr. Jitendra Motwani with Mr. Chirag Shetty i/by M/s. Economic Laws Practice for the Respondent, Mr. Prakash Shah with Mr. Jas Sanghavi i/by M/s. PDS Legal for the Respondent ORDER P. C. 1. We have before us a further affidavit and filed by none other than the Commissioner of Service Tax. 2. It ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e proceeded on the footing as if there is only one procedural formality or objection which needs to be complied or removed, that is, that the Appeals as filed were barred by limitation and no steps were taken to have that delay condoned. If that steps were not taken, that itself was enough to treat the Appeals as dismissed. If the Appeals were barred by time, then, they could not have been enterta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o not removed and that is why the Revenue thought that it will not be able to prosecute its Appeals on merit. 5. That is why it wishes to seek setting aside of the Registry's order dismissing the Appeals insofar as the other objections. While filing a cryptic affidavit in support, initially we had observed that the Commissioner and his officials are playing a blamegame. To cover up their laps ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the duty of the officers to follow up the case, then, the better it would be for our system. This blame game must be immediately stopped. We are expecting that this game will not be played further and as assured by Mr. Bangur in the light of a circular which is issued. There is a Legal Coordination Cell, Pune Zone and it would hereafter take care in terms of its Office Order dated 10-1-2017 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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