2018 (8) TMI 904

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....Advocate And Mr Sudhir M Mehta, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner-BSNL has challenged an order dated 23.01.2017 passed by the Commissioner of Central Excise, Ahmedabad as well as an order dated 25.04.2013 passed by the Additional Commissioner of Central Excise, Ahmedabad as Order in Original. 2. Briefly stated the facts are that the adjudicating....

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....sioner, however, rejected the appeal only on the ground of limitation beyond the period which he could have condoned. Thereupon, this petition has been filed. 3. Learned Counsel Shri Jani for BSNL submitted that BSNL was under a bonafide impression that there was no need to file appeal. He referred to the judgment of Larger Bench of this Court in case of Panoli Intermediate (India) Pvt. Ltd. Vs. ....