2015 (4) TMI 422

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....J. For the Appellant : Sri Vedula 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....

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....t challenged before us. Thereafter, the assessee 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 wa....

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....horities unsuccessfully and no challenge has been 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 t....

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...., within sixty days from the date of the communication 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....