SHALIMAR WIRE INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has challenged order dated 9-6-08 passed by the Customs, Excise Service Tax Appellate Tribunal ("Tribunal" for short) whereby the application for condonation of delay in filing the appeal was dismissed by the Tribunal. There is about 418 days delay in filing the appeal.

(2.) We find that the Tribunal has merely relied on order passed in other bunch of appeals in Appeal No. C/253 & 254/08. In our opinion, the Tribunal ought to have passed speaking order in the light of the facts of the present case. Hence in opinion, the impugned order should be set aside and the matter should be remanded to the Tribunal for de novo consideration in accordance with law. Hence the following order. Impugned order dated 9-6-08 is set aside. The matter is remanded to the Tribunal for de novo consideration of the application for condonation of delay in accordance with law. Petition is disposed of.