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2018 (5) TMI 1423

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....rzar S Desai (2117) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioner has challenged an order-in-original dated 06.01.2016 by the respondent No.1-Additional Commissioner, Central Excise, Customs and Service Tax, Vadodara. Though this order is appealable, the petitioner has missed the time limit for filing appeal and therefore, wishes to challenge the original order in the pr....

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....Court to examine the legality of the order-in-original. Though the High Court cannot issue any direction to the Appellate authority to entertain the appeal contrary to the statutory provision, reference in this respect can be made to the Full Bench judgement of this Court in case of Panoli Intermediate (India) Pvt. Ltd. vs. Union of India and ors. reported in 56 (2) GLR 1395. This judgement confir....

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