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Court: GSTAT Hyderabad Date of Order: 2020-03-03

Considering the facts and circumstances, we find that the reasons explained by the appellant are satisfactory to some extent but there is some laxity on their part. However, we condone the delay subject to payment of cost of Rs. 5,000/- (Rupees five thousand only) to the Prime Minister National Relief Fund and report the compliance by 20.03.2020. On such compliance, the application for condonation of delay shall stands allowed.


Court: GSTAT Kolkata Date of Order: 2020-01-20

Accordingly, the appeal filed by the appellant is dismissed for non-compliance of the requirement of the mandatory pre-deposit in terms of section 35F of the Central Excise, 1944. The appeal is dismissed.


Court: GSTAT Hyderabad Date of Order: 2019-12-31

After considering both sides, I find that the Revenue is aggrieved by the aforesaid order on the ground that CBEC’s Circular relied upon by the Learned Single Member has not been correctly interpreted. I find that operative part of this order is pronounced in the open court during that hearing and therefore there is no case of error apparent on record in this case. Although the decision therein is contrary to the decisions of the Hon’ble Supreme Court in the case of Ultra Tech Ltd., (supra), the proper course in such a case is to appeal to a higher judicial forum and rectification of mistake is not the proper instrument to seek recall of the order already passed. In view of the above the application for ROM is rejected.


Court: GSTAT Hyderabad Date of Order: 2019-12-23

Heard both sides and perused the records. I find that in the final order there is no specific direction as to from which date the interest is payable. The only direction was that the amount which has been deposited by the appellant was a pre-deposit and therefore, interest, as applicable on predeposit, needs to be paid. However, in Para 8 of the final order, while copying section 129E, the amended version of this section was copied wrongly instead of the unamended version. In view of the above, the following changes are made in the above final order.


Court: GSTAT Kolkata Date of Order: 2019-12-20

Applicant has filed this Miscellaneous Application, seeking for condonation of delay of 30(thirty) days in filing the appeal before the Tribunal. The reason of delay mentioned in the Miscellaneous Application seems reasonable. Accordingly, in the interest of justice, Excise Appeal No.77155 of 2019 the delay in filing the appeal is condoned. Appeal to come up for final hearing in due course of time.


Court: GSTAT Delhi Date of Order: 2019-11-28

Keeping in view the same and findings of paragraph 7 of impugned final order, we hold that dismissal / rejection of appeal is an error apparent on record as the matter is directed to be verified and then adjudicated a fresh by the adjudicating authority below. Hence, we substitute the last paragraph of the final order with the para as below: “With the findings, the application in hand is hereby allowed by way of remand to adjudicating authority to decide it afresh in terms of above observations.”


Court: High Court of Andhra Pradesh Date of Order: 2019-11-21

After considering the submission that the issue is covered, early hearing is allowed. Registry to list the appeal for hearing on 13.1.2020 along with Appeal No.ST/42037/2018.


Court: GSTAT Chennai Date of Order: 2019-11-20

It is seen from the above application for rectification of mistake filed on 27.09.2019 that the Ld. Counsel for the applicant has inter alia enclosed a copy of the order in the case of M/s. Teknomec (supra) which is dated 09.07.2019, but the date from which the said order was made available is not forthcoming.


Court: GSTAT Chennai Date of Order: 2019-11-19

On perusal of records, it is seen that the appellant ought to have filed the appeal before the Commissioner (Appeals). The appeal has been however filed before this forum within a period of 60 days’ time. Since the appellant has filed appeal before the wrong forum within the prescribed time limit, the Commissioner (Appeals) is directed to consider the request of the appellant to condone the delay of filing the appeal in case the appellant files application for condonation of delay. The miscellaneous application for withdrawing the appeal is allowed. Appeal is dismissed as withdrawn. Order to be issued by dasti.


Court: GSTAT Chennai Date of Order: 2019-07-08

It is observed that the Registry has issued a defect memo dated 22.05.2019 to the appellant pointed out that balance pre-deposit challan to be submitted and to report compliance on 10.06.2019. But, on 10.06.2019 none appeared for the appellant and a last opportunity was given to them to submit the challans for balance payment of pre-deposit, by 08.07.2019.