S.P. PROJECTS Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) The subject matter of challenge in this writ petition is an order dated 17th April, 2012 passed by the Customs, Excise and Service Tax Appellate Tribunal dismissing the appeal for the following reasons :

(2.) The subject matter of challenge before the learned Tribunal was an order dated 17th November, 2009 passed by the Commissioner, Central Excise (Appeals) refusing to admit the appeal on the ground of delay of seven months and twenty-six days. The Commissioner had expressed the following opinion:

(3.) Mr. Mitra, learned Senior Advocate, appearing in support of the writ petition, drew our attention to the judgement and order in the case of ITC Ltd. & anr. Vs. Union of India & Ors., 1998 8 SCC 610, wherein the Apex Court in an identical case allowed the appeal to be filed within a month from the date of the order passed by the Supreme Court. Mr. Mitra, however, very fairly also drew our attention to the judgement in the case of Singh Enterprises vs. Commissioner of Central Excise Jamshedpur & Ors., 2008 3 SCC 70, wherein the following views were expressed :