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TMI Blog2017 (1) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... (9) TMI 705 - KARNATAKA HIGH COURT] wherein the Hon’ble Karnataka High Court condoned the delay in filing the appeal. The reason for delay in this case was that the recipient of the order in one department had not been communicated to the legal department of the company. However, the Hon’ble Karnataka High Court allowed the appeal on the ground that appeal is a substantive right and narrow view sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals of the appellant on the ground of limitation without going into the merits of the case. 2. Briefly the facts of the present case are that the appellant is a 100% EOU and is manufacturing plastic processing machine falling under Chapter Heading 84 of the First Schedule to the Central Excise Tariff Act. Appellant also held private bonded warehouse license No.48/2003 dated 23.4.2003 and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the date of clearance and also imposed penalty. Aggrieved by the said order, appellant filed appeal before the learned Commissioner (A) who vide order dated 17.10.2012 rejected the appeals on the ground of limitation as one appeal (E/25046/2013) was filed 26 days beyond the period of 60 days and in other appeal (E/25047/2013) there was a delay of 22 days. Aggrieved by the said order, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nths for filing the appeal on sufficient ground. In support of his submission, he relied upon the decision of the Hon ble Karnataka High Court in the case of Affiliated Computer Services (I) Pvt. Ltd. vs. CST, Bangalore: 2012 (28) S.T.R. 432 (Kar.) wherein the Hon ble Karnataka High Court overruled the judgment of the Tribunal, Bangalore and condoned the delay in filing the appeal. The reason for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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