2005 (12) TMI 303
X X X X Extracts X X X X
X X X X Extracts X X X X
....one, for the Applicant. Shri Ameet Singh & Ms. Pareena Swarup, Advocates, for the Respondent. [Order per : Justice R.K. Abichandani, President]. - By these applications the appellants have prayed for condonation of delay of 786 days in filing of the appeals against the impugned notification issued by the Central Government under Section 9A(1) and (5) of the Customs Tariff Act. It is....
X X X X Extracts X X X X
X X X X Extracts X X X X
....riod of limitation in filing the appeals under Section 9A before this Tribunal against the notification dated 10-12-2002. It was submitted that on the date on which the petition was filed before the High Court, the appeals under Section 9C would have been time barred by nearly one and half years. He, therefore, submitted that since no sufficient cause is shown for that period, the delay may not be....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he notification. In the last paragraph of the judgment, the Hon'ble High Court has observed that in view of the statement made on behalf of the respondents, if objection as regards limitation is raised, they had no doubt in their minds that this Tribunal shall entertain the same by condoning the delay, if any, in accordance with law. This observation amounts to a virtual direction to the Tribunal ....
TaxTMI