2004 (8) TMI 375

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....er per : Bilal Nazki, J. (Oral)]. - Heard the learned counsel for the parties. Counter has been filed. 2. An order is passed by the Commissioner of Customs (appeals), Mumbai, declining to grant extension of time in presenting the appeal. The order of the Commissioner was challenged before the Customs, Excise & Service Tax Appellate Tribunal, West Regional Bench at Mumbai, by way of appeal provi....

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....hallenged before another appellate authority unsuccessfully. Now the petitioner cannot be allowed to turn around and be permitted to challenge the order dated 26-2-1996, after a lapse of eight (8) years in the High Court of A.P., at Hyderabad, and we are not expected to exercise our jurisdiction under Article 226 of the Constitution of India in this factual back ground. 4. Now coming to the ord....