9911796707
TMI Blog2018 (3) TMI 1551X X X X Extracts X X X X X X X X Extracts X X X X ..... condition imposed was not complied. There are no unreasonableness, in the condition imposed. There is no sufficient cause to condone the delay or interfere with the order passed - appeal dismissed. - C.E.Appeal No. 9 of 2018 & C.M. Appln.No. 132 of 2018 - - - Dated:- 26-3-2018 - MR. K. VINOD CHANDRAN MR. ASHOK MENON JJ. JUDGMENT Vinod Chandran, J: Though the learned Counsel for the appellant attempted to argue the matter on merits, on grounds of there being absolutely no cause for imposing service tax on the appellant and the quantification being blatantly wrong; we did not permit such argument noticing the order which has been challenged before this Court. Admittedly an ex parte order was passed for a demand of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant had a difficulty or objection to the conditions, he should have filed an appeal at the appropriate time. Neither did he approach this Court within the time as provided in the statute or a reasonable period after such limitation expired. 3. The learned Counsel appearing for the appellant would vehemently argue that the order was never communicated to the assessee. We are, however, not inclined to accept such a contention especially noticing that the order has the recital Operative portion of the order has been pronounced in open court . We also notice that the appeal had been filed by the assessee and when an order of remand is made on condition, it was incumbent upon the assessee to have obtained a certified copy and complied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice that, at the time of admission, the Supreme Court itself had directed deposit of ₹ 50,00,000/-; almost one-third of the amount demanded. 5. We cannot but notice the following paragraph of the decision: 7. It is well settled that the expression sufficient cause is to receive liberal construction so as to advance substantial justice. When there is no negligence, inaction or want of bona fide is imputable to the appellants, the delay has to be condoned. The discretion is to be exercised like any other judicial discretion with vigilance and circumspection. The discretion is not to be exercised in any arbitrary, vague or fanciful manner. The true test is to see whether the applicant has acted with due diligence . We ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
