WINE AGENCIES Vs. FINANCIAL COMMISSIONER REVENUE

JUDGEMENT

(1.) Aggrieved by an order passed by the Excise and Taxation Commissioner exercising the powers of Financial Commissioner, the appellant herein filed an appeal though after expiry of the prescribed period of limitation. The Appellate Authority was not satisfied about the justification for delay and declined to condone the delay and dismissed the appeal as barred by time. The order of the Appellate Authority, rejecting the appeal, as barred by time, was put in issue through a writ petition in the High Court. The Division Bench of the High Court opined that there was no explanation furnished by the appellant for the delay in filing the writ petition after expiry of more than a year after dismissal of the appeal. The High Court declined to entertain the writ petition on that ground. We have examined the record and do not find any error to have been committed by the High Court in that behalf. These appeals, therefore, fail and are accordingly dismissed. No costs.