2015 (8) TMI 352

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..... 1. The petitioner has filed this Writ Petition seeking a direction to the Tribunal to entertain a statutory appeal although it is held to be barred by limitation and the Tribunal's power to condone the delay in filing it and presenting it is restricted and circumscribed by the statute itself. 2. The attempt is to ask this Court to do something indirectly which it cannot do directly. 3. Th....

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....served and it was adjudicated. The order of adjudication was passed by the authority namely, the Additional Commissioner, Central Excise, Customs and Service Tax on 31st August, 2012. That order dated 31st August, 2012 was impugned before the Appellate Authority. The Tribunal was of the opinion that the appeal was not presented in time. If the appeal had been presented beyond the period prescribed....

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.... by amendment later stipulates the period as six months. Such was not the provision earlier and the appeal had to be brought within the period noted by the Tribunal. That is also, therefore, an undisputed position meaning thereby the earlier stipulation of two months and one month (thirty days) in all three months was prevailing when the Commissioner passed the order impugned before the Tribunal a....

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....the issue against the petitioner and in favour of the Revenue. One of us (S.C. Dharmadhikari, J.) had an occasion to consider a similar question in the case of Flemingo (Duty Free Shop) Private Limited vs. Commissioner of Customs (Appeals), Mumbai-I 2015 (315) Excise Law Times, 321 . The Division Bench following the law laid down by the Hon'ble Supreme Court took the same view. 7. In the circ....