9911796707
TMI Blog2018 (2) TMI 1674X X X X Extracts X X X X X X X X Extracts X X X X ..... NGRE, JJ. Mr. T. Vishwanathan a/w. Mr. Jas Sanghvi i/b PDS Legal for the Appellants. Mr. Pradeep Jetley for the Respondent. P. C. : 1] These two appeals can be conveniently disposed of by a common order. 2] After perusing the order of the Tribunal impugned in these appeals, we are of the view that there is a substantial question of law raised for our consideration. The same reads as under: " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other details including the freight amount to be charged. The exact freight amount could not be estimated at the time of receiving the purchase order. The excess/short recovery of freight from the customer may come due to the fact that subsequent negotiation with the transporter and the rate of transportation prevailing at the time of suppling the goods. It is in these circumstances that when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as made on that stay application which was challenged by filing Writ Petition No. 1855 of 2015 in this Court. In the meanwhile, the appeal was dismissed by the Commissioner (Appeals) on 14th March 2014 despite the appellant-assessee informing the Commissioner that a writ petition was filed against his interim order. Then the appellant sought amendment to the pending civil writ petition and which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused the order under Appeal. In the light of the above admitted facts, the Tribunal could not have faulted the assesses. The assesses acted bonafide and under legal advise. There was nothing intentional about the act attributed to the appellants-assesses. Thus there was no gross negligence, utter callousness or malafides and the delay in filing the appeal was properly explained. In these circum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9] Accordingly, the order under challenge in both the appeals is set aside and delay is condoned. However, in the larger interest of justice, we direct that the assesses shall pay costs quantified at Rs. 25,000/- to the Revenue in both the appeals. Costs condition precedent. If proof of payment of costs is produced, the appeal shall stands restored to the file of the Tribunal and to be decided on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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