ST - Application seeking condonation of delay in filing appeal on the ground that staff was busy in GST training - reason satisfactory: CESTAT
By TIOL News Service
MUMBAI, SEPT 21, 2017: AGAINST the order dated 30.11.2016 passed by the CCE & ST, LTU, Mumbai , the Revenue is in appeal before the CESTAT.
The appeal is accompanied by an application for condonation of delay of 12 days.
And the reason stated is that the staff was busy in GST training.
The Division Bench observed that the reasons stated for the delay in filing appeal are satisfactory.
Resultantly, the COD application was allowed.
In passing: Incidentally, a PSU appellant had sought an adjournment on the ground that the executives of the company were busy with the procedural requirements under GST but the Bench held that litigants had no right to ask for adjournment! [See 2017-TIOL-3027-CESTAT-MUM]
(See 2017-TIOL-3424-CESTAT-MUM)
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