2018 (9) TMI 756

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..... the plant unit at Pulgaon - The contention of the appellant is therefore acceptable that no responsible person was available there during such closure of plant to handle the taxation matters. Therefore such delay in filing appeal cannot be attributed to the negligence of the appellant company, which was going through a bad time. Delay condoned - COD application allowed. - Application No. ST/C .....

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..... nsidered to be sufficient ground by the Chennai bench of Tribunal referred supra and as held by the Hon'ble Supreme Court the petition of the applicant should be understood in reasonable, pragmatic, practical and liberal manner. 3. Per contra ld. AR for the respondent department submitted that in the judgment of the Supreme Court supra deliberate inaction or negligence on the part of the ap .....

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