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TMI Blog2005 (1) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. JUDGMENT [Judgment per : H.L. Dattu, J.]. - These appeals are filed against the order passed by the learned Single Judge in W.P. Nos. 52937-52938/2003, dated 21-2-2004. By the said order, the learned Single Judge has rejected the writ petitions and has confirmed the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, dated 29-8-2003 [2004 (176) E.L.T. 87 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had filed its detailed reply dated 17-11-1998 denying the allegations made in the show cause notice. After considering the reply filed by the appellant firm, the Deputy Commissioner of Central Excise, by his order dated 26-3-1999 has confirmed the proposal made by him in the show cause notice dated 24-5-1998. 4. Aggrieved by the aforesaid order, the appellant firm had filed an appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... compliance of the pre-deposit order, by his order dated 8-3-2002. 5. Against the said order, the appellant firm had preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, in Appeal No. E.217/2003. Since there was a delay of nearly 7 months and 10 days in filing the appeal, the appellant firm had filed an application to condone the delay in filing the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er further observes, that the Appellate Tribunal after taking into consideration that the explanation offered by the appellant firm is wholly unsatisfactory has rejected the appeal and the reasons so assigned, according to the learned Single Judge, is neither arbitrary nor capricious. Therefore, has rejected the writ petitions filed by the appellant firm. Aggrieved by the said order, appellant fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Tribunal for rejecting the application filed by the appellant firm for condonation of delay in filing the appeal. In our opinion, the learned Single Judge has not committed any error whatsoever, which would call for our interference in these appeals. Therefore, concurring with the reasoning and the findings of the learned Single Judge, we reject the appeals filed by the appellant firm. Or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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