INTAS PHARMACEUTICALS LTD. Vs. COMMISSIONER OF S.T.

JUDGEMENT

(1.) The appellant's request for condonation of delay of 304 days came to be turned down by the Tribunal. Hence this appeal.

(2.) We have heard Learned Advocates for the parties and perused the documents on record. Case of the appellant is that the order which was challenged by the Tribunal was one of remand. The appellant was obviously therefore, not being aggrieved by such order so as to challenge it. However, later on it was realised that such remand was not open-ended, giving rise to the challenge by the appellant.

(3.) Under the circumstances, delay is condoned. The order of Tribunal is set aside. Tribunal is requested to hear the appeal on merits. Tax Appeal is disposed of.