INDUSTRIAL SECURITY AGENCY Vs. COMMISSIONER OF C.E.

JUDGEMENT

(1.) THE applicant filed this application for condonation of delay in filing the appeal of 110 days. Ld. Counsel submits that on 10 -12 -2006, they received the impugned order and filed writ petition under Article 226 of the Constitution of India before the Hon'ble High Court. By order dated 21 -3 -2007 certified on "30 -3 -2007", the Hon'ble High Court dismissed the writ petition on the ground of alternative remedy. Thereafter the applicant filed this appeal on 29 -6 -2007.

(2.) IT is seen that the applicant filed this appeal within the stipulated period on the date of receipt of the certified copy of the order of the Hon'ble High Court. Hence, I find there is sufficient reason for condonation of delay in filing the appeal. The delay in filing the appeal is condoned. COD is allowed.

(3.) THE applicant filed this application for waiver of pre -deposit of penalty. The ld. Counsel submits that there was dispute of payment of tax between the applicant and M/s. BSNL. The Hon'ble High Court decided that the tax is to be paid by M/s. BSNL during the relevant period. Accordingly, BSNL paid the entire tax amount. He submits that in this situation, imposition of penalty upon the appellant is unwarranted. Prima facie, I find force in the submission of the ld. Counsel. Accordingly, pre -deposit of penalty is stayed till disposal of the appeal. Stay application is allowed.