VORTEX ENGINEERING WORKS Vs. UNION OF INDIA

JUDGEMENT

(1.) By the consent of both the parties, the petition itself is being disposed of at the stage of admission.

(2.) This petition under Art. 226 of the Constitution of India challenges the order dated 6th Oct., 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (for short "the Tribunal"). The impugned order dated 6th Oct., 2017 dismisses the petitioner's appeal under Sec. 35C of the Central Excise Act, 1944 (for short "the Act").

(3.) The impugned order dated 6th Oct., 2017 dismissed the petitioner's appeal from order dated 7th June, 2017 passed by the Commissioner of Central Excise (Appeals). This by upholding the view of the Commissioner of Central Excise (Appeals) that as the appeal filed before it was not only beyond the normal period of 60 days but also beyond the further period of 30 days, which is the maximum delay it can condone for sufficient reasons.