9911796707
TMI Blog2008 (5) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... t been obtained - appeal can be filed even without getting COD clearance - delay cannot be condoned which is of more than six years, and we accordingly reject the condonation of delay application and dismiss the appeal as time-barred. - ST/106/2007 - ST/89/2008-(PB), - Dated:- 21-5-2008 - Justice S.N. Jha, President and Shri Rakesh Kumar, Member (T) Shri Kamal Sawhney, Advocate, for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Revenue has also filed cross-objection which too is time-barred and accordingly application for condonation of delay in filing the cross-objection also has been filed. There is no dispute that objection can be entertained only if the appeal is admitted for hearing. 4. The case of the appellant is that the impugned order did not quantify the demand and demand notice was sent by the Superi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various judgments. 5. As indicated above, the period of limitation is to be reckoned from the date of communication of the order; in the instant case, from 30-12-2002. The appeal filed on 9-3-2007 was thus obviously barred by limitation. The ground that under bona fide belief that the tax would be reduced or waived and the application filed in this regard remained pending at various levels ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -7-2005 is assumed to have been explained, there was no justification to further delay the filing of the appeal till 6-3-2007. 6. The delay of more than six years in filing the appeal is too enormous to ignore. No party irrespective of its status can take things casually and in its own stride file appeal etc. as and when it likes in disregard the law of limitation. In the facts of the case, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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