2017 (8) TMI 826

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER [Order per : M.R. Shah, J. (Oral)]. - 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ecided to prefer appeal against the original 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 t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....efore the learned CESTAT, which came to be rejected 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 b....