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2017 (8) TMI 826

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....]. - The present application under Section 5 of the Limitation Act has been preferred by the applicant-Commissioner of Customs, Kandla requesting to condone the delay of 502 days in preferring the Tax Appeal against the judgment and order passed by the learned Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (hereinafter referred to as "CESTAT") dated 4-12-2014 [2015 (....

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....nal order passed by the learned CESTAT dated 4-12-2014 thereafter the present appeal has been preferred against the impugned judgment and order passed by the learned CESTAT dated 4-12-2014. By the time, delay has occurred. Therefore, considering the aforesaid facts and circumstances of the case, it is requested to allow the present application and condone the delay in preferring the appeal. 3.&em....

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....jected vide order dated 10-9-2015. It is also required to be noted that thereafter the revenue/Department challenged the order dated 10-9-2015 rejecting the rectification application before this Court by way of Tax Appeal No. 226/2016, which came to be dismissed by the Division Bench of this Court vide order dated 28-4-2016. Thereafter, a decision has been taken to challenge the original order pas....