2017 (2) TMI 1409

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....ant Mr. Amitabrata Roy Mr. Bhaskar Prasad Banerjee For the Respondents ORDER C.A.N. 906 of 2017 CAN 906 of 2017 is an application for condonation of delay of 34 days in preferring the appeal. We have gone through the petition and are satisfied that the petition could not be filed within the prescribed time limit for reason beyond control of the appellant/applicant. In such circumstances, we co....

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....eal against this order, and the appeal was dismissed by the Appellate Authority on the ground of delay. The appellant challenged legality of the said order before the learned First Court inter alia seeking following reliefs:- "(a) A writ of and/or order and/or direction in the nature of writ of certiorari, or a writ of certiorari or any other appropriate writ, order or direction calling for the ....

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....Original and impugned SCN or in any purported proceedings there under and/or relating thereto and/or in pursuance thereof and/or collecting any tax/interest/penalty on the basis thereof;". Learned Counsel for the appellant submits that his client had taken a point on non-applicability of Rule 8(3A) of the Central Excise Rules, 2002 on the ground that the said provision has been declared ultra vi....