2008 (9) TMI 97

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.... (Final Order No. 1087/2008 and Stay Order No. S/876/2008 dt. 29.9.2008 certified on 3.10.2008 in Application No. ST/Stay/148/2008 and Appeal No. ST/175/2008) Smt. Nisha Bineesh, Advocate for the Appellants. ShriN.J. Kumaresh, SDR for the Respondent. [Order per P.G. Chacko, Member (Judicial)] - After examining the records and hearing both sides, we find that this case is fit to be su....

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....-barred in view of the judgments of the Delhi High Court in the cases of M.R. Tobacco Vs. Union of India - 2004 (178) ELT 137 (Del.) and Delta Impex Vs. Commissioner of Customs - 2004 (173) ELT 137 (Del.). The present appeal of the assessee is against the order of the Commissioner (Appeals). 3. The learned counsel for the appellants relies on the following decisions: (i) ITC Ltd. and Another....

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....ssee's appeal in the light of the ruling of the Hon'ble High Court. The case law cited by the counsel does not alter the legal position. In the case of ITC Ltd. (supra), the Hon'ble Supreme Court permitted the party to file a belated appeal with the Collector (Appeals) in the circumstances of that case. In that case, instead of filing such appeal, the party had filed a Writ Petition with the High ....

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....ion of the Tribunal exercising its power to condone such delay. In the last case cited by counsel, there was a delay of 778 days in the filing of appeal before the Tribunal. The Hon'ble High Court held that the Tribunal had power to condone this delay where the appellant had shown various reasons for not filing the appeal within the prescribed period. In that case, the Tribunal had dismissed the d....