Custom, Excise & Service Tax Tribunal
M/S.Krishna C & F Agency vs Cce, Lucknow on 27 February, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
DIVISION BENCH
Court No.2
ST/Stay/2321/2012 in Appeal No.ST/923/2012
(Arising out of OIA No.172-ST/LKO/2012 dt.21.03.2012 passed by CCE (A), Luckonw)
Date of Hearing/decision: 27.02.2013
M/s.Krishna C & F Agency Appellant
Vs
CCE, Lucknow Respondent
Present for the Appellant: Shri Vikrant Kackria, Advocate Present for the Respondent: Shri N.Pathak, DR Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr.Manmohan Singh, Technical Member STAY ORDER NO. 56625/2013 FINAL ORDER NO. 56743/2013 PER: D.N.PANDA Discretion is vested with Commissioner (Appeals) to condone delay beyond 90 days with maximum limitation of 180 days if he is satisfied that there was reasonable cause to exercise such power in administration service tax law prior to 2012. Ld. Authority should not have hesitate to consider the grievance of the appellant if a proper application is made before ld. Commissioner (Appeals) stating reasons for exercise of discretion to condone delay. Dispensing pre-deposit, we remand the matter to ld. Commissioner (Appeals) to decide the application for condonation of delay and if he is satisfied that the delay is condonable he shall hear the appellant on merits granting fair opportunity of hearing and pass appropriate order.
(Dictated &Pronounced in the open court) (D.N.PANDA) JUDICIAL MEMBER (MANMOHAN SINGH) TECHNICAL MEMBER mk ??
??
??
??
5 4