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TMI Blog2013 (12) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... Parmod Kumar, JC (AR) JUDGEMENT Per P.K. Das; The applicant has filed this application for condoning the delay of filing of the appeal. The learned counsel submits that there is a delay in filing the appeal as they had moved the Hon'ble Madras High Court and the Hon'ble Supreme Court against the impugned order, which may be condoned. 2. Heard both sides and perused the records. 3. The applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the applicant being aggrieved by the decision of the Division Bench of the Hon'ble High Court filed a Special Leave Petition before the Hon'ble Supreme Court. By order dated 9.5.2011, the SLP was dismissed as not pressed. Thereafter, they filed this appeal before this Tribunal on 23.6.2011. The learned counsel submits that they have filed the appeal within the stipulated period of 90 days from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the submission of the learned AR. Section 129A of the Customs Act, 1962 provides that every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against is communicated to the party preferring the appeal. In this case, the applicant received the order on 2.8.2010 and filed writ petition in the same month as claimed by the learned Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceptable for the reason that the Division Bench of the High Court has given a specific direction that if the applicant so prefers, the appeal time spent in these proceedings (i.e. writ petition) shall be excluded for calculating the period of limitation, which was not complied with by the applicant. Accordingly, the COD application is rejected. Consequently, the appeal along with stay application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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