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TMI Blog2010 (3) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... g unit in the usual manner; that no supporting documentary evidence to indicate that the owner was in fact unwell and was unable to conduct the affairs of the manufacturing unit has been produced. - Held that:- CEGAT is concerned, the same is not entertained as being time barred as there is a considerable delay in preferring the appeals, in absence of any legal infirmity in the impugned order of the Tribunal, no question of law, as proposed or otherwise, much less any substantial question of law can be stated to arise, appeals are, accordingly, dismissed - Tax Appeal No. 1611 of 2009, 1695 of 2009, - - - Dated:- 31-3-2010 - D.A. Mehta and H.N. Devani, JJ. Shri Kunal Nanavati, Advocate for Nanavati Associates, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide Order-in-Original dated 27th August 2001, which came to be served upon the appellants on 22nd November 2001. 5. Being aggrieved, the appellants preferred appeals before the then Customs, Excise Gold (Control) Appellate Tribunal (CEGAT) on 8th February, 2002 along with applications for stay. The stay applications were taken up for hearing by the CEGAT on 24th April 2002. Vide order dated 24th April 2002, the CEGAT took note of the fact that telegraphic notices had been sent for hearing which had been received back with postal remarks addressee left without leaving address and dismissed the stay applications along with the appeals for want of address of the appellants. 6. The appellants moved applications for restoration before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ress , Since the appellants had not furnished new address CEGAT was of the view that no useful purpose would be served in adjourning the cases and accordingly vide the impugned order dated 24th April, 2002 dismissed the appeals along with the stay applications. 9. Subsequently, after a period of seven years thereafter, the appellants moved applications for restoration of the appeals. The said applications came to be dismissed by the Tribunal observing that as regards huge gap of seven years in filing the restoration applications, the learned advocate had simply stated that the sole owner of the unit was unwell and was unable to conduct the affairs of the manufacturing unit in the usual manner. The Tribunal found that apart from the said b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals are hopelessly time-barred. The record of the case indicates that no application seeking condonation of delay caused in filing of the appeals qua the said order have been filed by the appellants. The appellants have merely stated in paragraph 2 of the appeal memos that the impugned judgment and order against which the present appeals are filed, is dated 17th June 2009 and the same has been received by the appellants on 25th June 2009 and therefore, the present appeals are filed within the period of limitation provided under section 35G of the Act. However, in the relief clause, the appellant have also challenged the order dated 24th April 2002 made by the CEGAT and the question of law framed by the appellants also pertains part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance placed upon the decision of this Court in Viral Laminates Pvt. Ltd. v. Union of India (supra) is concerned, considering the view that the Court has taken in the matter, it is not found necessary to refer to or deal with the said decision. However, the Court feels that in an appropriate case, the said decision may require re-consideration by a Larger Bench. 15. In view of the above discussion, insofar as the challenge to the order dated 24th April 2002 made by CEGAT is concerned, the same is not entertained as being time barred as there is a considerable delay in preferring the appeals qua the said order and no application for condonation of delay has been moved. 16. Insofar as the challenge to the order dated 17th June, 2009 is con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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