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TMI Blog2020 (12) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... unity to the petitioner and there is violation of the principles of natural justice - HELD THAT:- It appears rather indisputable that the petitioner is not heard by the first respondent, this Court is of the considered view that the impugned order could be quashed and the appeal could be restored on the file of the first respondent with liberty to the petitioner to file an application for condona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble law - petition allowed. - WRIT PETITION NO.10581 OF 2020 (T-RES) - - - Dated:- 23-11-2020 - HON BLE MR. JUSTICE B. M. SHYAM PRASAD PETITIONER (BY DR. SHYAM PRASAD, ADVOCATE FOR SRI MARIAPPA, ADVOCATE (VC)) RESPONDENTS (BY SRI K.V. ARAVIND, ADVOCATE ) O R D E R The learned counsel for the petitioner and the learned counsel for the respondents are heard. This petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loyees, who are entrusted with filing of the declaration, did not file necessary declaration. Therefore, a belated appeal is filed. The petitioner should have been given an opportunity to explain the delay, and if such opportunity is given the petitioner could justify the merits of the belated appeal as well as condonation of the delay in filing the appeal. The failure to extend opportunity to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmission is made because it is urged that the appeal in No.338/2020 is decided without opportunity to the petitioner and there is violation of the principles of natural justice. 4. In the light of these submissions made, and because it appears rather indisputable that the petitioner is not heard by the first respondent, this Court is of the considered view that the impugned order could be quash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e file of the Commissioner, Central Excise (Appeals-I), Bengaluru, the first respondents, for reconsideration with liberty to the petitioner to file an application for condonation of delay, if such application is not already filed, observing that the first respondent shall consider the same in accordance with the provisions of the Central Excise Act, 1944 and applicable law. [b] The petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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