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TMI Blog2018 (7) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... ng. Having pursued appeals on the validity of declaration under VCES, nothing prevented the appellant who kept on filing appeals under VCES to file an appeal even on merits and this approach is nothing but elective and also indicates that the order impugned has been now appealed to this forum was at that stage accepted by them. The application seeking condonation of delay is rejected - appeal dismissed. - ST/COD/41724/2017 & ST/42357/2017 - Final Order No. 41910/2018 - Dated:- 14-6-2018 - Hon ble Shri Madhu Mohan Damodhar, Member (Technical) And Hon ble Shri P. Dinesha, Member (Judicial) Shri VV. Ravindran, Advocate for the Appellant Shri K. P. Muralidharan, AC ( AR ) for the Respondent ORDER Per : P. Dinesha Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 22.01.2016 Commissioner (Appeals) rejected the appeal. 11 25.10.2017 Vide Final Order No. 42372/2017 dated 25.10.207, the Tribunal dismissed the appeal after recording the confession by the Ld. Counsel for the appellant that the appeal was not against the order of the Commissioner (Appeals) in merits but only against the rejection of VCES application. 2. From the above, it is evident that the order of the Ld. Commissioner (Appeals) dated 27.08.2013 became final since the same was accepted without challenge by the appellant probably because the appellant felt that the demand in the order was legal and correct. Nonetheless t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of the order as extracted against S.No. 11 in the above table. 5. Now by this appeal the appellant wants to impugn the OIA No. 279/2013 dated 27.08.2013 (Sl.No.4) for which there is a delay of 1553 days. In its application for condonation of the above inordinate delay the appellant submitted interalia, that under a bonafide belief it had filed the declaration under VCES seeking immunity from interest and penalty which was rejected; that an appeal was filed against the said rejection which was pursued before the Hon ble High Court; that as per the directions of the Hon ble High Court the matter was decided on merits by the Commissioner (Appeals), which was upheld by this Bench; that the pendency of the same issue before various judici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declaration under VCES. As we find from the table above, this Bench passed its order dated 25.10.2017 and filing of the appeal appears to be an afterthought. When the assessee-appellant could get into litigation by instructing its Counsel to file appeals after appeals up to the High Court, it cannot be assumed that it did not think of filing appeal even on merits nor that the assessee could plead ignorant when it comes to the filing of appeal on merits instead agitating before various forums. ii) Evidently, the delay in the case on hand is inordinate and the explanation sought to be offered is not satisfactory or convincing. Having pursued appeals on the validity of declaration under VCES, nothing prevented the appellant who kept on fili ..... X X X X Extracts X X X X X X X X Extracts X X X X
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