2021 (7) TMI 1031

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....ER By this common order both the writ petitions are being disposed of. 2. The petitioner has challenged the impugned orders dated 29-7-2010, passed by the 1st respondent/Customs, Excise and Service Tax Appellate Tribunal. 3. By the impugned order, the Tribunal has dismissed the application filed by the petitioner for condonation of delay in filing the appeal with the following observa....

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....had filed appeal with a delay of 106 days only to drag on the proceedings. 5. Defending the impugned order, the Learned Counsel for the respondents submits that the petitioner has alternate remedy by way of appeal before this Court and by way of Civil Miscellaneous Appeal. He therefore submits that the writ petitions are liable to be dismissed. 6. I have considered the arguments advanc....