2022 (8) TMI 929

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..... it prescribed in the circular dated 22.08.2019 - HELD THAT:- Having regard to the fact, that the substantial period of the delay falls within the time-frame that Covid restrictions had kicked in i.e., since March 2020, we are inclined to condone the delay. We need not delve upon the first objection raised by Ms Lakshmikumaran i.e., that the appeals, if at all, ought to have been filed before t .....

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..... sical Court hearing/ Hybrid hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): 1. The above-captioned appeals are directed against a common order dated 01.08.2018, rendered by the Customs, Excise and Service Tax Appellate Tribunal [in short, Tribunal ] in three separate appeals i.e., ST/300/2012, ST/301/2012 and ST/52174/2015. 2. Ms Charanya Lakshmikumaran, who appears on behalf .....

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..... 03.2020 till 02.10.2021, the period of delay can be explained by taking recourse to the orders passed by the Supreme Court in the aforementioned writ petition. 5. Having regard to the fact, that the substantial period of the delay falls within the timeframe that Covid restrictions had kicked in i.e., since March 2020, we are inclined to condone the delay. 6. As regards the other preliminary .....

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