9911796707
TMI Blog1999 (6) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... 993, and decision thereon was challenged before the Supreme Court in SLP and the Review Petition No. 4596 of 1995 was filed before the High Court as per the orders of the Supreme Court, and as per the orders in review petition the appellant had to file the appeal before the Tribunal. In the meantime, State Govt. closed down the appellants Units on 8-9-1998, and the employees were transferred, and some skeleton staff were in the unit. In view of this position necessary steps could not be taken to file the appeal. There was no one dealing to attend the letters pertaining to the case, as such the Counsel wrote to the Headquarters of the unit which is situated in Lucknow, and the management at the Headquarters made enquiry in this respect and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prevent the appellant from filing the appeal in time. He has distinguished the ruling cited by the other side. 4. Perused the appeal memorandum and application for condonation of delay and the affidavit, and the orders of the Joint Secretary No. 108/93, and the order passed by Hon ble High Court dated 24-11-1993, and order passed by the Hon ble Supreme Court dated 11-7-1994, review order dated 16-10-1998 of Hon ble High Court, Mumbai. According to the ruling cited by the appellant, the delay in filing before the Tribunal was due to the busy schedule of the Advocate, after filing the appeal within limitation period before the Appellate Collector under the provisions of Finance Act of 1992. The Affidavit of the Advocate was filed in that re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecifically makes an observation that the Writ Petitioner has an alternative remedy of the appeal before the CEGAT. At least then, the appellant should have approached the Tribunal with the appeal. The orders of the revision authorities and the High Court supports the stand taken by the JDR about the lack of bona fide litigation. On the other hand, the Supreme Court orders in the Special Leave Petition was pursued before the High Court and Review Petition was ultimately withdrawn. Thus it is seen that the appellant has approached courts repeatedly without success. The clear orders of both Revisional authorities and the High Court gives no room for doubt to the appellant to file the appeal before the Tribunal. Pursuing the remedy thereafter c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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