Krishna Couriers Vs. Commissioner of Central Excise

Krishna Couriers vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Apr 12, 2007

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Citation: sooperkanoon.com/45319
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: T Anjaneyulu
Decided On: Apr 12, 2007
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Krishna Couriers

Respondent

Commissioner of Central Excise

Legal References

Reported In: (2008)(223)ELT92Tri(Mum.)bai

Excerpt

1. heard both sides. there is a delay of eight months in filing this appeal. the reason assigned is that the order copy received by the employee was not placed before the assessee and the employee has left the services. the assessee sworn to the effect that he received the copy of the order just one week before filing this appeal, hence the delay. the delay has been satisfactorily explained and the circumstances were beyond the control of the assessee. hence the delay is condoned. list the stay application in its turn.

Full Judgment

1. Heard both sides. There is a delay of eight months in filing this appeal. The reason assigned is that the order copy received by the employee was not placed before the assessee and the employee has left the services. The assessee sworn to the effect that he received the copy of the order just one week before filing this appeal, hence the delay. The delay has been satisfactorily explained and the circumstances were beyond the control of the assessee. Hence the delay is condoned. List the stay application in its turn.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Krishna Couriers vs Commissioner of Central Excise Same Subject Service Tax Same Judge T Anjaneyulu