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TMI Blog2019 (6) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent in terms of cost. Taking note of the larger interest involved and on the basis of the settled legal principle we are of the considered opinion that the delay caused ought to have been condoned by compensating the respondent in terms of cost - COD application allowed. - C.E. Appeal No. 14 of 2019 - - - Dated:- 20-6-2019 - MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI For The APPELLANT : ADV. SRI.ABRAHAM GEORGE JACOB For The RESPONDENT : SC FOR RESPONDENT- SRI. SREELAL N.WARRIER JUDGMENT Abdul Rehim, J: Heard; counsel for the appellant and Standing Counsel appearing for the respondent. 2. Assailing an order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngalore. According to the appellant, only when he contacted the consultant during the 3rd week of May 2017 it was realized that no steps were taken to file appeal before the Tribunal. The appellant submitted that, the delay was caused was not due to any intentional latches or negligence on his part. The Tribunal, after considering the contentions as mentioned above, and on taking note of the objections raised on behalf of the respondents arrived at a conclusion that the reasons given with respect to the delay caused are not convincing and satisfactory. Therefore the Tribunal was not inclined to condone the delay and the application seeking condonation of delay was dismissed. Consequently, the appeal was also dismissed. 4. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by compensating the respondent in terms of cost. Therefore the question of law is decided in favour of the assessee and against the revenue. 7. Hence we allow the above appeal. The impugned order of the Tribunal is hereby set aside. The application filed by the appellant before the Tribunal seeking condonation of delay (ST/COD/20252/2007 in ST 20799/2017-DB) is hereby allowed, subject to condition of payment of cost of ₹ 15,000/- to the respondent. The cost ordered above shall be paid/remitted by the appellant within three weeks from today. The Tribunal on noticing such payment shall restore the appeal and shall dispose of the same on merits, after affording opportunity of hearing to the parties concerned. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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