2015 (4) TMI 422

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....a Srinivas For the Respondent : Sri V Gopalakrishna Gokhaley ORDER (Per the Hon'ble The Chief Justice Sri Kalyan Jyoti Sengupta) This writ petition has been filed by the petitioner assessee challenging the order dt.17.7.2013 passed by the Additional Commissioner of Customs, Central Excise and Service Tax. We have heard Sri Vedula Srinivas , learned counsel for the petitioner, and Sri V. Gop....

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....see approached the learned Tribunal, namely, the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, by second appeal and the learned Tribunal dismissed the same as it was time barred holding that the appellant authority had no power to condone the delay overriding the provision of Section 35(1) of the Act. So, that appeal was also dismissed. In the writ petition, the a....

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.... made against these orders. Therefore, the writ petition on the factual backdrop is not entertainable at all. 4. Now we consider the petitioners second contention that resorting to alternative remedy by preferring appeals knowingly being fruitless, is of no legal implication, as virtually the petitioner is now remediless, so much so it can come to Writ Court. 5. We think that the petitioner keep....

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....to him of such decision or order: Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days. 6. It is clear that it is specific mandate that even Section 5 of the Limitation Act, 1963 by virtue of Section....