SHREE ROYAL POLYPLAST INDUSTRIES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Feeling aggrieved and dissatisfied with the impugned Order No. A/10845/2016, dated 31st August, 2016 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zone Bench, Ahmedabad (hereinafter referred to as, "the Tribunal") passed in Application No. C/COD/10525/2016, by which, the learned Tribunal has refused to condone the delay of 114 days caused in preferred the appeal, which was arising out of the Order-in-Appeal No. OIA-VIII-48-267-EXP-AMD-MP & SEZ-15-16, dated 16th December, 2015 passed by the Commissioner (Appeals) of the Central Excise, Customs & Service Tax, Mundra, the original appellant has preferred the present appeal.

(2.) Against an Order passed by the Commissioner (Appeals), the appellant herein preferred an appeal before the learned Tribunal. There was a delay of 114 days in preferring the said appeal, and therefore, the appellant submitted an application requesting to condone the delay. The said application has been rejected by the learned Tribunal vide impugned order.

(3.) Having heard learned advocate Mr. Pratik Misra appearing on behalf of the appellant and learned advocate Shri Sudhir Mehta appearing on behalf of the Revenue and considering the submissions made in the application before the learned Tribunal requesting to condone the delay and the impugned order passed by the learned Tribunal, it appears that it was a case on behalf of the assessee that at the time of receipt of the order impugned before the Tribunal, the Consultant was out of country, and thereafter, the managing partner was also out of country and it was also the case on behalf of the appellant-assessee that the father of the Consultant was not well and had passed away and even his wife was suffering from breast cancer.