BHAGAT EXPORTS Vs. UNION OF INDIA

JUDGEMENT

(1.) THE applicant has filed this application for condonation of delay of 323 days caused in filing the Tax Appeal against the order of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 15 -12 -2005 passed in Application No. E/ROM/2954/2002.

(2.) THIS Court has issued rule on 26 -8 -2008. Mr. Hriday Buch, learned Standing Counsel, appears on behalf of the respondents.

(3.) MR . S.N. Thakkar, learned advocate for the applicant has submitted that the applicant has filed the Special Civil Application before this court challenging the order passed by the Tribunal. This court, vide its order dated 15 -3 -2007, has not entertained the said Special Civil Application on the ground that an alternative remedy of appeal is available to the applicant. While rejecting the said Special Civil Application, liberty was granted to the applicant to file an appeal against the impugned order of CESTAT. Mr. Thakkar has further submitted that as such there is no delay in filing Tax Appeal No. 1091/07 in view of the order of this court in the aforesaid Special Civil Application. He has further submitted that the petition in any case was filed within the statutory time period of 6 months for filing the Tax Appeal, since the same was filed on 10 -3 -2006 before this court. The order of disposal of the petition was passed by this court on 15 -3 -2007 reserving the petitioner s right to file the tax appeal which in any case was filed on 3 -5 -2007. He has therefore submitted that the time period the applicant has pursued the aforesaid Special Civil Application, if excluded, the Tax Appeal would certainly be said to have been filed within the stipulated time period of 6 months. He has therefore submitted that the delay caused in filing the Tax Appeal may be condoned and the appeal be notified for hearing.