2008 (12) TMI 365

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....Respondent. [Judgment per: H.L. Dattu, C.J.]. - Petitioner calls in question the legality or otherwise of the orders passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore ("Tribunal" for short) in Miscellaneous Application and Appeal No. C/COD/363/2007 in C/668/2007 dated 22-8-2008. 2. Petitioner before us, being aggrieved by the orders passed by the Co....

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....a discretion vested in the Tribunal to condone the delay, if any, if sufficient cause is shown by the applicant in approaching the Tribunal, if for any reason, he is aggrieved by the original order passed by the authority under the Act. The Tribunal is expected to find out whether the applicant has shown sufficient cause. If the Tribunal is not satisfied with the cause shown, then only it can reje....