2022 (9) TMI 434

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....r the Appellant : Mr. Anil Kumar Dugar 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 ....

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....circumstances this Court is of the view that 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....

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....round that the limitation for preferring an appeal 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 fil....

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....interest of the revenue if an order is passed on merits of the matter since the order passed by the original authority in the year 2011 is continued to remain as a paper order till date. The appellant shall file an appeal before the Tribunal within fifteen days from the date of paying 25% of the demand in terms of the above direction. 6) It is made clear that the above direction has been passed....