9911796707
TMI Blog2021 (2) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... ICE SOUMITRA SAIKIA Advocate for the Petitioner : MS. M.L. Gope Advocate for the Respondent : SC, Central Excise ORDER (N. Kotiswar Singh, J.) Heard Ms. N. Hawelia, learned counsel for the appellant. Also heard Mr. S.C. Keyal, learned Standing Counsel, Central Excise. 2. The present appeal has been preferred against the order dated 22.03.2018 by which the learned Customs, Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 whereby the Appellate Tribunal condoned the delay in respect of an application filed by another aggrieved party by the same impugned order, namely, M/s. Sarvopari Impex Pvt. Ltd. A copy of the said application filed by M/s. Sarvopari Impex Pvt. Ltd has been also placed before us and shown to Mr. Keyal. 5. We notice that almost similar grounds were taken for condoning the delay in the applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seeking condonation of delay which does not appear to be supported by reasons. This, in our view, amounts to substantial question of law as far as this issue is concerned in this proceeding. 8. Accordingly, we allow this appeal by setting aside the impugned order dated 22.03.2018 passed by the learned Appellate Tribunal in Miscellaneous Application MA(COD) 76086/17 and Appeal No. E/76815/17 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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