2010 (7) TMI 350

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....gned Orders (i) M/949/WZB/AHD/09 dated 7-8-2009 and Order No. A/504/WZB/2005/CII/Eb dated 5-10-2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, (ii) Order-in-appeal No. RKS/30/SRT-I/2005 dated 18-1-2005 passed by the Commissioner (Appeals), Surat-I, (iii) Order-in-Original No. SRT/Adj/37/OA/2002 dated 7-8-2002 passed by the Additional Commissioner of Central Excise, Surat-I; (ii) to issue a writ of certiorari, or order other writ, order or directions in the nature of certiorari, quashing and setting aside the impugned Orders (i) M/949/WZB/AHD/09 dated 7-8-2009 and Order No. A/504/WZB/2005/CII/EB dated 5-10-2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, (ii) Order-in-appeal No. RKS/3....

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..... Subsequently, it appears that the petitioner filed an application for restoration of appeal which also came to be dismissed on 21st February 2006. Thereafter, after a period of more than three years since the date of dismissal of the restoration application, the petitioner again moved an application before the Tribunal for rectification of appeal, which came to be rejected vide the impugned order dated 7th August 2009. Being aggrieved, the petitioner has moved the present petition seeking the reliefs noted hereinabove. 3. Assailing the impugned orders, the learned advocate for the petitioner submitted that the Order-in-Original was not served upon the petitioner till 13-8-2004. That in its application for condonation of delay made ....

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....red appeal before Commissioner (Appeals) on 21-9-2004 which came to be dismissed on the ground of limitation on 18-1-2005. Against the said order the petitioner preferred appeal before the Tribunal which came to be dismissed vide order dated 6-9-2005. The petitioner thereafter moved an application for restoration of appeal, which came to be of dismissed on 21-2-2006. Thereafter, on 4-6-2009, after a lapse of more than three years, the petitioner again moved a Miscellaneous Application praying for rectification of appeal before the Tribunal, which came to be rejected vide order dated 7-8-2009. Thereafter, after a period of more than six months, the petitioner has filed the present petition in the last week of March 2010. 5. Thus, thou....