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TMI Blog2017 (8) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... the rectification application, appeal has been preferred challenging the original order passed by the learned CESTAT. Under the circumstances, it cannot be said that there was any deliberate delay on the part of the Revenue/Department in not preferring the appeal - delay condoned - COD allowed. - Civil Application (OJ) No. 576 of 2016 in Stamp No. 2663 of 2016 - - - Dated:- 1-2-2017 - M.R. Sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T vide order dated 10-9-2015. Thereafter, the order passed on the rectification application came to be challenged by the Department by way of Tax Appeal No. 226/2016, which came to be dismissed by the Division Bench of this Court vide order dated 28-4-2016 and the Division Bench confirmed the order rejecting the rectification application. It is the case on behalf of the applicant that thereafter a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present application by submitting that there is a huge delay of 502 days in preferring the appeal, and therefore, the delay may not be condoned. 4. Heard the learned advocates appearing on behalf of the respective parties at length. It is true that there is a delay of 502 days in preferring the appeal. However, it is required to be noted that after the impugned judgment and order passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal has been sufficiently and properly explained. The Department was bonafidely prosecuting the rectification application and thereafter on rejection of the rectification application, appeal has been preferred challenging the original order passed by the learned CESTAT. Under the circumstances, it cannot be said that there was any deliberate delay on the part of the Revenue/Department in not p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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