ISMT LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) At the request of the parties, the petition is being disposed of finally at the stage of admission.

(2.) This petition under Article 226 of the Constitution of India challenges the order dtd. 16/5/2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). The impugned order dtd. 16/5/2017 dismissed the petitioner's appeal from the order in original dtd. 18/1/2006 of the Commissioner of Central Excise under the Central Excise Act, 1944 (Act).

(3.) At the very outset, we noticed that the impugned order is dtd. 16/5/2017 and the petition is filed in this Court only on 6/12/2018. Thus, we were prima facie of the view that the petition deserves to be dismissed on the ground of delay alone. In response, the petitioner states there is no delay as the petitioner was prosecuting its challenge to the impugned order dtd. 16/5/2017 ever since its receipt. This by filing an appeal under Sec. 35G of the Act before the Court. However, it was withdrawn on 9/10/2018 with liberty to take such proceedings as available in law to challenge the impugned order dtd. 16/5/2017. Consequent to the withdrawal of the appeal, this petition has been filed on 6/12/2018. Our attention is drawn to the above averments in the petition. We find that the delay has been satisfactorily explained, thus we take up the petition for consideration on merits with the consent of both parties.