2010 (9) TMI 683

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....thikeyan, SSC, for the Respondent. [Order]. -  Heard the argument of Mr. C. Saravanan, learned counsel appearing for the petitioner and Mr. Vijay Karthikeyan, learned Senior Standing Counsel, who is taking notice for the respondents. 2. The Writ Petition is directed against the order dated 16-7-2007 passed by the second respondent, viz., the Assistant Commissioner of Customs, Th....

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....e the delay for a further period of 30 days, the appellate authority rejected the appeal filed by the petitioner on the ground that it was filed beyond the limitation period prescribed under Section 128 of the Act. Thereafter, for curious reasons, the petitioner moved the South Zonal Bench of the Customs, Excise arid Service Tax Appellate Tribunal (CESTAT). The Appellate Tribunal, by order dated 1....

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....ral Government has further power to condone the further delay of three months. Therefore, the petitioner cannot even avail such remedy, having admittedly gone before the wrong forum beyond the limitation period. Therefore, he prayed for dismissal of the Writ Petition. 5. Further, Mr. C. Saravanan, learned counsel for the petitioner referred to a decision of this Court passed in W.P. Nos. 3....

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....y and if such statutory authorities do not condone the delay or such appeals are not filed within the limitation period prescribed under the Act, certainly a power under Article 226 of the Constitution of India cannot be exercised for waiving such statutory limitation. Instead of doing justice, it will be derailing the law made by the Parliament. The petitioner has not made out any case for exerci....