Case Law Details
M/s Parvatiya Plywood Pvt. Ltd. Vs. CGST, CC & CE, Dehradun (CESTAT Delhi)
The appellant has filed the present appeal for condonation of 23 days delay. The appellant is absent on call. Heard the ld. AR for Revenue and perused the record. In the condonation application, it is stated that the appellant had received the impugned order on 5th April, 2018 and accordingly the due date was on or about 4th July 2018 wherein the appeal is filed on 27th July 2018.
2. The reasons stated is that the Counsel Shri Aakash Gupta was ill for the period 25th June 2018 to 8th July 2018 which has resulted in the delay. The appellant prayed for condonation of delay and for tagging of their appeal with the other appeals pending on the similar issue.
3. Having considered the contentions on record, we find that delay is explained to some part. However, in the interest of justice, we condone the delay subject to payment of cost of Rs. 5000/- payable in ‘Kerala Chief Minister Relief Fund’ on or before 1st November, 2018 and to tag appeal Nos. E/2224-2225/2012-EX.(DB) with this appeal. List all the appeals together on 1st November 2018 for hearing subject to payment of cost.
