Custom, Excise & Service Tax Tribunal
A.M.Ahmed & Co vs Cce Tirunelveli on 15 May, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No.ST/COD/22/09, ST/S/44/09 & ST/64/09
[Arising out of Order-in-Appeal No.37 to 40/2008 dated 6.10.08 passed by the Commissioner of Central Excise (Appeals), Madurai]
For approval and signature:
Honble Ms.JYOTI BALASUNDARAM, Vice-President
1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? :
2. Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? :
3. Whether the Member wishes to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
A.M.Ahmed & Co.
Appellants
Versus
CCE Tirunelveli
Respondent
Appearance:
Shri S.Venkatachalam, Advocate Shri V.V.Hariharan, JCDR For the Appellants For the Respondent CORAM:
Honble Ms.Jyoti Balasundaram, Vice-President Date of hearing : 15.5.2009 Date of decision : 15.5.2009 Final Order No.____________ The application for condonation of delay of 25 days in preferring the above appeal is dismissed as the explanation for the delay namely that the General Manager of the partnership firm who is looking after the affairs had suffered an attack of Infective Hepatitis from 21.12.08 to 26.1.09, is not sufficient for the reason that the partnership firm has 20 partners and the fact that all of them are residing at Chennai, where the head office of the firm is located, is not sufficient to hold that none of the other partners could have filed the appeal against the impugned order in time. As the delay in filing the appeal is not condoned, the stay application is also dismissed and the appeal is dismissed as barred by limitation.
(Dictated and pronounced in open court) (JYOTI BALASUNDARAM) VICE-PRESIDENT gs 2