Custom, Excise & Service Tax Tribunal
Shri Dinesh Aneja vs C.C. Kandla on 16 February, 2018
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad ~~~~~ Application No. C/Stay/10695-10696/2017 Appeal No : C/11797-11798/2017 (Arising out of OIA No. KDL-CUSTM-000-APP-456-14-15 dt. 27.01.2015 passed by Commissioner (Appeals) of Customs, Ahmedbad) Shri Dinesh Aneja : Appellant (s) Versus C.C. Kandla : Respondent (s)
Represented by:
For Appellant (s) : Shri H. Ganguly, Advocate For Respondent (s): Shri A. Mishra, Authorised Representative CORAM:
Dr. D. M. Misra, Honble Member (Judicial) Mr. Raju, Honble Member (Technical) Date of Hearing/Decision : 16.02.2018 Order No. A/10483-10484 / 2018 Per: Dr. D. M. Misra Heard both sides.
2. The Ld. Advocate for the appellant submits that initially the impugned order was challenged before the Honble Delhi High Court and thereafter, before the Honble Supreme Court. Subsequently, they approached the Honble Gujarat High Court and by order dated 02.05.2017, the Honble High Court allowed their writ petition to be withdrawn. Consequently, the present appeals have filed before this forum on 24.10.2017. We find from record that they have not filed any application seeking Condonation of delay beyond the statutory period of limitation prescribed under Section 35B of CEA, 1944, which the ld. Adv. fairly admits. Accordingly, the appeals are dismissed. Stay applications are also disposed of.
(Dictated and pronounced in the Court)
(Raju) (D. M. Misra)
Member (Technical) Member (Judicial)
G.Y.
2
Appeal No. C/11797-11798/2017