9911796707
TMI Blog2020 (12) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... YAM PRASAD, ADVOCATE FOR SRI MARIAPPA, ADVOCATE (VC)) RESPONDENTS (BY SRI K.V. ARAVIND, ADVOCATE ) O R D E R The learned counsel for the petitioner and the learned counsel for the respondents are heard. This petition is filed impugning the order dated 8.7.2020 in Appeal No.338/2020 by the Commissioner of Central Tax (Appeals-I), Bengaluru. 2. The learned counsel for the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en an opportunity to explain the delay, and if such opportunity is given the petitioner could justify the merits of the belated appeal as well as condonation of the delay in filing the appeal. The failure to extend opportunity to the petitioner to show cause for the delay has resulted in violation of principles of natural justice. 3. Sri K.V. Aravind, learned counsel for the respondents submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice. 4. In the light of these submissions made, and because it appears rather indisputable that the petitioner is not heard by the first respondent, this Court is of the considered view that the impugned order could be quashed and the appeal in No.338/2020 could be restored on the file of the first respondent with liberty to the petitioner to file an application for condonation of delay, if such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay, if such application is not already filed, observing that the first respondent shall consider the same in accordance with the provisions of the Central Excise Act, 1944 and applicable law. [b] The petitioner shall appear before the first respondent without further notice on 21.12.2020 and shall file application for condonation of delay on the next date of hearing or further time as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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