2022 (9) TMI 434

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gar For Respondent : Mr. K.K. Maity Mr. Tapan Bhanja T.S. Sivagnanam J.: 1) There is delay of 2864 days in filing the appeal. The learned advocate appearing for the respondents has strenuously opposed the prayer for condonation of delay. 2) We have gone through the affidavit filed in support of the application for condonation of delay. Though several averments have been made but only one of su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ends of justice would be made if delay in filing the appeal is condoned. Accordingly, CAN 2 of 2022 is allowed and delay is condoned. 3) This intra-Court appeal is directed against the order dated 31.03.2014 dismissing WP 26799 (W) of 2013 filed by the appellant on the ground that the Court has got no power to direct the statutory appellate authority to entertain an appeal beyond the period of li....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eal cannot be extended. However, as against the order passed by the first Appellate Authority an appellate remedy is available before the Custom Excise Service Appellate Tribunal (for short "Tribunal"). Since the Tribunal is the last fact finding forum in the hierarchy of authorities, we are of the view that the appellant can be granted liberty to file an appeal before the Tribunal subject to cert....