9911796707
TMI Blog2005 (4) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... r Article 226 of the Constitution of India, the petitioner prays for quashing of order dated 25-9-2003 (Annexure P.8) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, the Tribunal) in Appeal No. E/COD/122/ 03-NB(S) & STAY/1060/03-NB (S) with E/Appeal No. 1658/03- NB(S). By the impugned order, the Tribunal has dismissed petitioner's application seeking condona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it. In the said application, it was pleaded that since the factory of the petitioner was lying closed since February, 1999, one of its representatives, namely, Karanvir Singh was called to the office of the Central Excise Department and was served with order dated 8-8-2002; the said Karanvir Singh shifted to Delhi without informing the management about the receipt of the said order and when later ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bansal, learned counsel appearing for the petitioner has strenuously urged that the Tribunal has not only failed to consider the cause for delay in filing the appeal in its correct perspective, it has also gone wrong in not acceding to the prayer for adjournment made on behalf of counsel for the petitioner on account of his personal difficulty, particularly when it was also brought to the notice o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of pre-deposit passed by the Commissioner, no ground is available to it to challenge the order and therefore, the appeal before the Tribunal was otherwise misconceived. Learned counsel, however, contends that in case this Court is inclined to remit the matter back for re-consideration on merits, the petitioner should be asked to comply with Commissioner's order of pre-deposit. 6.Having heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties an opportunity of being heard before him and stating their case. 7.Accordingly, we set aside orders dated 25-9-2003 (Annexure P.8) and 8-8-2002 (Annexure P.5) and remit the case back to the Commissioner for deciding Appeal No. 307/CE/CHD-1/02 on merits, subject to the petitioner's complying with the order of pre-deposit dated 27-9-2001 within 2 weeks from today. The petitioner shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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