2022 (11) TMI 936

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....NDENT ORDER PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA 1. Rule returnable forthwith. Learned advocate Mr.Dhaval Vyas waives service of rule on behalf of respondent No.4. 2. By this petition under Article 226 and 227 of the Constitution of India, the petitioner has mainly prayed for quashing and setting aside the order dated 9.2.2018 passed by the Customs, Excise and Service Tax Appellate....

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....at the delay of 178 days occurred in filing the appeal before the Tribunal is explained in paras 3 and 4 of the application to condone the delay. It was pointed out that the clerk of the appellant left the petitioner - Company before two-three years before the date when the matter was taken up by Commissioner (Appeals) for further hearing in the third round of litigation. It was pointed out that a....

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....issue in the appeal filed by the petitioner before the CESTAT pertains to the classification and therefore even the appeal is not maintainable before the CESTAT. It was therefore submitted that the remedy availed by the petitioner by invoking this extraordinary jurisdiction of this court by preferring this petition should not be entertained. 5. We have considered the submissions made by learned a....