9911796707
TMI Blog2017 (8) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... )]. - The present application under Section 5 of the Limitation Act has been preferred by the applicant-Commissioner of Customs, Kandla requesting to condone the delay of 502 days in preferring the Tax Appeal against the judgment and order passed by the learned Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (hereinafter referred to as "CESTAT") dated 4-12-2014 [2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal order passed by the learned CESTAT dated 4-12-2014 thereafter the present appeal has been preferred against the impugned judgment and order passed by the learned CESTAT dated 4-12-2014. By the time, delay has occurred. Therefore, considering the aforesaid facts and circumstances of the case, it is requested to allow the present application and condone the delay in preferring the appeal. 3.&e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejected vide order dated 10-9-2015. It is also required to be noted that thereafter the revenue/Department challenged the order dated 10-9-2015 rejecting the rectification application before this Court by way of Tax Appeal No. 226/2016, which came to be dismissed by the Division Bench of this Court vide order dated 28-4-2016. Thereafter, a decision has been taken to challenge the original order pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be any negligence on the part of the Department in not preferring the appeal within the period of limitation. The delay has been sufficiently explained. Under the circumstances, delay deserves to be condoned. 5. In view of the above and for the reasons stated hereinabove, the present application succeeds and the delay caused in preferring the appeal is hereby condoned. Rule is made absolute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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