2010 (10) TMI 134

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....., for the  Respondent. [Judgment per : C.N. Ramachandran Nair, J.]. - This is an appeal filed against the order of the Customs, Excise and Service Tax Appellate Tribunal dismissing an application for condonation of delay filed along with the appeal. Registry has numbered the appeal probably believing that appeal will lie against an order dismissing a delay condonation petition and consequ....

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....here was sufficient cause for not presenting it within that period. What is clear from the above provision is that Tribunal can admit an appeal only if delay in filing the appeal is condoned by it after being satisfied that the appellant was prevented from filing the appeal for good and sufficient cause. In other words, unless the Tribunal is satisfied about the sufficiency of the ground for cond....

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.... appeals. In our view, appeal can be numbered only if delay condonation petition is allowed, and the Tribunal facilitates entertainability of the appeal filed beyond the time limit. 3. Appeal to the High court is provided under Section 130 of the Act which provides as follows : 130. Appeal to High Court. - (1) An appeal shall lie to the High Court from every order passed in appeal by the Ap....

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....ribunal after condoning the delay in terms of order passed under sub-section (5) of Section 129A. So much so, when the appeal filed is not entertained by the Tribunal, no order can be passed on such appeal by the Tribunal and the order passed by the Tribunal dismissing the belated appeal on account of rejection of delay condonation petition cannot be treated an order passed under Section 129B in t....