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2011 (3) TMI 686

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..... al Excise, Chennai has approached this Court, with a prayer for issuance of a writ in the nature of Certiorari to quash the order passed by Customs, Excise & Gold (Control) Appellate Tribunal South Zonal Bench at Chennai (hereinafter called the Tribunal) dismissing the appeal, filed against order passed by Commissioner of Central Excise (appeals). 2. It is not in dispute that the petitioner .....

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..... in the cases filed by the Government Department, but still explanation is required to be given to make out sufficient cause for condoning the delay. 4. The delay in this case is 133 days, and nothing has been disclosed as to where the delay occurred in taking the decision to file appeal. The only reason given was that the delay occurred inadvertently. 5. Learned counsel for the petiti .....

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..... Section 11A of CE & SA, 1944." The R.C.P. No. 8 of 1997 is still pending in this court. Therefore, the delay be condoned as the matter sub judice. This cannot be a ground to interfere with the order passed by the learned Tribunal. When jurisdiction is vested with the Tribunal, and the appeal is dismissed as time barred, merely because appeal is pending for subsequent year cannot be a ground for .....

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