VIKRAM KNITTEX (P.) LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) PETITIONERS made following prayers:

(2.) M /s. Gujarat Polyfilms filed appeal before the Commissioner (Appeals) on 18.7.2011 raising several grounds. No appeal was filed by the present petitioner. According to the petitioner, under wrong impression that the appeal on behalf of the petitioner company has also been filed by the legal consultant, no steps were taken independently for challenging the said order of the Deputy Commissioner.

(3.) ON 29.11.2012, the Commissioner (Appeals) passed two separate orders. The appeal of M/s. Gujarat Polyfilms was allowed setting aside the order of penalty. Appeal of the petitioner was rejected as time -barred and the delay being such that the Commissioner had no power to condone. At that stage, the petitioner approached this Court by filing the present petition.