The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), while condoning a delay of 23 days, asked the appellants to pay cost of Rs. 5000 rupees which must be paid to the Kerala Chief Minister Relief Fund.
The appellant has filed an application for condonation of 23 days delay. 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.
The appellant stated 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.
After hearing both the parties, the Tribunal held that “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.”
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