2005 (1) TMI 715

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocates, for the Appellant. Shri Krishna S. Dixit and N. Devadas, CGSCs, for the Respondent. JUDGMENT [Judgment per : H.L. Dattu, J.]. - These appeals are filed against the order passed by the learned Single Judge in W.P. Nos. 52937-52938/2003, dated 21-2-2004. By the said order, the learned Single Judge has rejected the writ petitions and has confirmed the order passed by the Customs, Exc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the show cause notice issued by the Deputy Commissioner of Central Excise, the appellant firm had filed its detailed reply dated 17-11-1998 denying the allegations made in the show cause notice. After considering the reply filed by the appellant firm, the Deputy Commissioner of Central Excise, by his order dated 26-3-1999 has confirmed the proposal made by him in the show cause notice dated 24-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d 29-1-2001. Therefore, the first appellate authority, has rejected the appeal for non-compliance of the pre-deposit order, by his order dated 8-3-2002. 5. Against the said order, the appellant firm had preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, in Appeal No. E.217/2003. Since there was a delay of nearly 7 months and 10 days in filing the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bitrary, capricious or contrary to the provisions of the Act. The learned Single Judge in his order further observes, that the Appellate Tribunal after taking into consideration that the explanation offered by the appellant firm is wholly unsatisfactory has rejected the appeal and the reasons so assigned, according to the learned Single Judge, is neither arbitrary nor capricious. Therefore, has re....