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TMI Blog2019 (8) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... (s) : Mr. Sourav Sen and Ms. Rupa Dhakal, Advocates. For the Respondent (s) : Mr. B. K. Gupta, Advocate. ORDER 1. Against the Order dated 31.03.2015 passed by the Joint Commissioner, Customs, Central Excise and Service Tax, Siliguri Commissionerate, imposing service tax amounting to Rs. 6,08,145/- (Rupees six lakhs, eight thousand, one hundred and forty five) only, including Ed Cess and SHE Ces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08.06.2015. 16 2. 08.06.2015 -22.06.2015 The Advocate was out of station to attend the case of another client. 15 3. 23.06.2015 -27.06.2015 The Advocate after getting the order requested the papers from the dealer for the preparation of the draft that was received by the Advocate on 27.06.2015. 05 4. 28.06.2015 -30.06.2015 The Advocate after making the draft sent to petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were made by the Petitioner to explain the delay from 15.08.2015 till 07.10.2016, the date when the Appeal was filed before the Commissioner, Customs, Central Excise and Service Tax. The Learned Commissioner dealt with the condonation of delay application in the following manner. "6. In condonation application the reasons assigned for delay are flimsy wherein it has been stated that there has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 year 04 months." 4. Learned Counsel for the Petitioner submits that delay can be condoned duly imposing costs and the case be considered on merits to subserve the ends of justice. 5. We have heard and considered submissions of Learned Counsel for the Petitioner and meticulously perused records placed before us. 6. The Petition for condonation of delay reflects a lackadaisical approach on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion for condonation of delay should be drafted with careful concern and not in a haphazard manner harbouring the notion that the courts are required to condone delay on the bedrock of the principle that adjudication of a lis on merits is seminal to justice dispensation system. 9. In our view, since the Petitioner has not explained the delay after 14.08.2015 which extended to more than one year, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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