2014 (4) TMI 1131

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....urt : This writ petition is at the instance of the department challenging an order dated 29th October, 2012 passed by the Customs, Excise & Service Tax Appellate Tribunal, East Regional Bench, Kolkata, whereby and whereunder an application for condonation of delay in preferring the appeal was rejected. 2. At the very outset, the point arose whether the order rejecting an application for co....

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.... affect that principle. An appeal registered under Rule 9 of Order XLI of the Code had to be disposed of according to law and a dismissal of an appeal for the reason of delay in its presentation, after the dismissal of an application for condoning the delay, is in substance and effect a confirmation of the decree appealed against. Thus, the position that emerges on a survey of the authorities is t....