9911796707
TMI Blog2022 (11) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner before this court since 2019, especially in the set of facts obtained in this case, we are inclined to entertain this petition, though that the appeal under Section 130 of the Customs Act, 1962 is maintainable. It appears on perusal of the order passed by the CESTAT that no reason is recorded for rejecting the explanation tendered by the petitioner for delay of 178 days in fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Constitution of India, the petitioner has mainly prayed for quashing and setting aside the order dated 9.2.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad Bench (for short CESTAT ) whereby the CESTAT rejected the application filed by the petitioner to condone the delay of 178 days in preferring the appeal arising out of the order dated 13.7.2015 by the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Company before two-three years before the date when the matter was taken up by Commissioner (Appeals) for further hearing in the third round of litigation. It was pointed out that as soon the petitioner noticed that there was an order passed by the Commissioner (Appeals), the appeal was preferred before the CESTAT along with application to condone delay. 4.2 Learned advocate Mr.Patel pointed ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner by invoking this extraordinary jurisdiction of this court by preferring this petition should not be entertained. 5. We have considered the submissions made by learned advocates of both the sides and have also perused impugned order dated 9.2.2018 passed by the CESTAT. Considering the peculiar facts of the case and passage of time spent by the petitioner before this court since 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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