2004 (2) TMI 77

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....the order of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, dated 25-8-2003, by which it had dismissed the application of the petitioner, affirming its earlier order dated 4-12-2002 by which it had dismissed the petitioner's appeal against the order of the Adjudicating Authority. 2. In the instant case, the appeal was dismissed with the observation that by amendment in the C....

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.... Civil Procedure, particularly Section 148, restricted the period which Civil Court may extend to do something only to the extent of 30 days and not beyond it. Earlier there had been no limitation. Similarly, under Order VIII Rule 1, C.P.C. amendment has been made that written statement be filed within thirty days from the date of service of summons but the Court by recording reasons, may extend t....