2005 (4) TMI 55

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....By this writ petition, under article 226 of the Constitution of India, the petitioner prays for quashing of order dated 25-9-2003 (Annexure P.8) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi ('the Tribunal') in Appeal No.E/COD/122/03-NB(S) & STAY/1060/03- NB(S) with E/Appeal No. 1658/03-NB(S). By the impugned order, the Tribunal has dismissed petitioner's application ....

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....filed along with it. In the said application, it was pleaded that since the factory of the petitioner was lying closed since February, 1999, one of its representatives, namely, Karanvir Singh was called to the office of the Central Excise Department and was served with order dated 8-8-2002; the said Karanvir Singh shifted to Delhi without informing the management about the receipt of the said orde....

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.... 4. Mr. Jagmohan Bansal, learned counsel appearing for the petitioner has strenuously urged that the Tribunal has not only failed to consider the cause for delay in filing the appeal in its correct perspective, it has also gone wrong in not acceding to the prayer for adjournment made on behalf of counsel for the petitioner on account of his personal difficulty, particularly when it was also broug....

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....t comply with the order of pre-deposit passed by the Commissioner, no ground is available to it to challenge the order and therefore, the appeal before the Tribunal was otherwise misconceived. Learned counsel, however, contends that in case this Court is inclined to remit the matter back for reconsideration on merits, the petitioner should be asked to comply with Commissioner's order of pre-deposi....