COMMISSIONER OF CUSTOMS Vs. VVF (INDIA) LTD.

JUDGEMENT

(1.) The present application under Section 5 of the Limitation Act has been preferred by the applicant-Commissioner of Customs, Kandla requesting to condone the delay of 502 days in preferring the Tax Appeal against the judgment and order passed by the learned Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (hereinafter referred to as "CESTAT") dated 4-12-2014 [2015 (317) E.L.T. 561 (Tribunal)].

(2.) It is the case on behalf of the applicant that after the impugned judgment and order dated 4-12-2014 passed by the learned CESTAT, Revenue/Department submitted the rectification application, which came to be rejected by the learned CESTAT vide order dated 10-9-2015. Thereafter, the order passed on the rectification application came to be challenged by the Department by way of Tax Appeal No. 226/2016, which came to be dismissed by the Division Bench of this Court vide order dated 28-4-2016 and the Division Bench confirmed the order rejecting the rectification application. It is the case on behalf of the applicant that thereafter after obtaining appropriate approval from the appropriate authority by which it was decided to prefer appeal against the original order passed by the learned CESTAT dated 4-12-2014 thereafter the present appeal has been preferred against the impugned judgment and order passed by the learned CESTAT dated 4-12-2014. By the time, delay has occurred. Therefore, considering the aforesaid facts and circumstances of the case, it is requested to allow the present application and condone the delay in preferring the appeal.

(3.) Ms. Priyal Parikh, learned advocate appearing for M/s. Nanavati Associates has stated at the bar that M/s. Nanavati Associates has instructions to appear on behalf of the respondent. Ms. Parikh, learned advocate appearing on behalf of the respondent has vehemently opposed the present application by submitting that there is a huge delay of 502 days in preferring the appeal, and therefore, the delay may not be condoned.