9911796707
TMI Blog2021 (7) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... DER By this common order both the writ petitions are being disposed of. 2. The petitioner has challenged the impugned orders dated 29-7-2010, passed by the 1st respondent/Customs, Excise and Service Tax Appellate Tribunal. 3. By the impugned order, the Tribunal has dismissed the application filed by the petitioner for condonation of delay in filing the appeal with the following observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had filed appeal with a delay of 106 days only to drag on the proceedings. 5. Defending the impugned order, the Learned Counsel for the respondents submits that the petitioner has alternate remedy by way of appeal before this Court and by way of Civil Miscellaneous Appeal. He therefore submits that the writ petitions are liable to be dismissed. 6. I have considered the arguments advan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the jurisdiction of the Court under Section 35G of Central Excise Act, 1944 can be invoked only where there is substantial question of law. 8. In the light of the above discussion, I set aside the impugned orders with a consequential direction to the 1st respondent/Appellate Authority to number the appeals and dispose the same on merits in accordance with law. 9. These Writ Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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