9911796707
TMI Blog2001 (9) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... r : P.S. Bajaj, Member (J)]. - This order will dispose of the application moved by the appellants for condonation of delay of 141 days in filing the appeal which has been preferred against the impugned order dated 20-10-2000 of the Commissioner of Customs, who confirmed the demand of Rs. 46,51,478/- and imposed penalty of Rs. 4 lakhs on them. The grounds on which the condonation of delay has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt. All these grounds have been reiterated by the ld. Counsel during the course of arguments before us. Ld. SDR has however on the other hand, contended that no sufficient cause has been made out by the appellants for condonation of an inordinate delay of 141 days in filing the appeal. 2. We have heard Shri Mansoor Ali, Advocate for the appellants and Shri Mewa Singh, SDR for the Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce on the following case laws : Universal Cans & Containers Ltd. v. UOI [1988 (36) E.L.T. 85] J.M.P. Manufacturing Co. v. UOI [1987 (31) RLT 365] Southern Engg. Industries v. Supdt. of C.Ex. [1991 (52) E.L.T. 373] Collector, Land Acquisition, Anantnag and another v. Mst. Katiji and others 1987 (28) E.L.T. 185 (S.C.) = AIR 1987 SC 1353 5. In our view, this contention of the Counsel is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their Counsel or the Counsel advised them to file a writ petition for challenging the impugned order instead of appeal before the Tribunal, for having not so alleged in the application for condonation of delay. The plea of the appellants that they remained under the bona fide belief that the appeal before the Tribunal could be filed after the decision of the writ petition by the Hon'ble High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble High Court wherein they had challenged the impugned order and as such they cannot be permitted now to file an appeal before the Tribunal for that very relief which they had already claimed in the writ petition. They have to choose one forum at a time. If they are allowed have recourse to both the forums at a time for challenging the validity of the impugned order, it will only amount to an ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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