2017 (3) TMI 312

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..... nd 18th July 2016, the Export Inspection Council, the empowered body, was without a Chairman and that without the approval of Chairman funds for pre-deposit, a mandatory requirement for filing of appeals, could not be released - the rigour of procedure for entering into dispute with the tax authorities stood in the way of prompt filing of appeal - the reasons ascribed for failure to file the appea .....

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..... re filing the appeal. The tax in dispute is ₹ 15,08,93,924/- for the period 2009-10 to 2013-14 relating to value of taxable service of inspection and certification provided by appellant. 3. At the hearing, the Learned Counsel appearing for the applicant was directed to furnish details of the pre-requisites which led to the delay. Export Inspection Agency is a body of the Central Governm .....

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..... Mumbai office of the applicant received the impugned order and, without delay, submitted it to the appropriate authority within the hierarchy seeking approval to litigate the impugned order. It is seen that between 23 rd May 2016 and 18 th July 2016, the Export Inspection Council, the empowered body, was without a Chairman and that without the approval of Chairman funds for pre-deposit, a manda .....

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