K.H. SHAMEER Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The learned Single Judge, before whom the writ petition came up for consideration and decision, has thought it fit to refer the matter to the Division Bench for appropriate orders. That is why, the writ petition is before us, for admission.

(2.) In the writ petition filed, the petitioner had called in question the orders passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench at Bangalore. An application for condonation of delay was filed by the petitioner in Appeal No. E/715/07 in E/St/456/07, E/COD/332/1. By the impugned order, the Tribunal has declined to condone the delay in filing the appeal and accordingly, has rejected the application. Consequently, the appeal also. The Commissioner of Central Excise and Customs, Cochin, had passed the order in original No. 20/2005 dated 30-4-2005. The said order was communicated to the petitioner. The petitioner did not file appeal within the time prescribed under the Act.

(3.) Nearly after two years from the date of passing of the order, the petitioner had called in question the orders passed by the Commissioner of Central Excise and Customs dated 13-4-2005 before the Tribunal with an application to condone the delay in filing the appeal. The petitioner had filed an affidavit along with the application. He had also enclosed a medical certificate issued by a doctor.