2008 (11) TMI 366

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.... why, the writ petition is before us, for admission. 2. In the writ petition filed, the petitioner had called in question the orders passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench at Bangalore. An application for condonation of delay was filed by the petitioner in Appeal No. E/715/07 in E/St/456/07, E/COD/332/1. By the impugned order, the Tribunal has declined to condone the delay in filing the appeal and accordingly, has rejected the application. Consequently, the appeal also. The Commissioner of Central Excise and Customs, Cochin, had passed the order in original No. 20/2005 dated 30-4-2005. The said order was communicated to the petitioner. The petitioner did not file appeal within the time pre....

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....petitioner in the application filed for condonation of delay was that he was suffering from Rheumatoid Arthritis and therefore, he could not file the appeal within the time. In the same application, the petitioner has stated that since he had closed down his business and in order to earn more money, he had gone to Dubai. There is contradiction in the statement by the petitioner. 7. If, for any reason, the petitioner was of the opinion that without the supply of certain documents, as pleaded by him in the application, he could not file the appeal within the time prescribed under the Act, immediately after the service of the orders passed by the Commissioner of Central Excise and Customs, ought to have made an application before the ....