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2019 (8) TMI 1689 - AT - CustomsApplication for condoning the delay in filing the appeal - time limitation as per Section 9C of the Customs Tariff Act, 1975 - HELD THAT:- It is true that this Tribunal in M/S PANASONIC ENERGY INDIA CO. LTD., M/S ASSOCIATION OF INDIAN DRY CELL MANUFACTURERS, M/S EVEREADY INDUSTRIES LIMITED AND M/S INDO NATIONAL LTD. VERSUS UNION OF INDIA/DA [2017 (9) TMI 63 - CESTAT NEW DELHI] held that an appeal cannot be filed before the Tribunal against a negative determination by the Designated Authority, but in such a situation when the view of the Tribunal was very clear, nothing prevented the Appellant from filing a Writ Petition before the High Court to challenge the determination by the Designated Authority, if it felt aggrieved. However, the Appellant neither availed the remedy of filing a Writ Petition in the High Court nor did it file an appeal before this Tribunal within the stipulated time - Mere filing of a Writ Petition by another party or its pendency, cannot be said to be a good reason for the Appellant to not to file a Writ Petition before the appropriate High Court or an Appeal before the Tribunal within the time provided for. The Appellant had to itself avail the remedy. There was no reason for the Appellant to await the decision of a Writ Petition filed by some other party and that too not against the determination made by the Designated Authority on 25 January, 2018. If the Appellant was really aggrieved by the negative determination by the Designated Authority, it could have also filed a Writ petition before appropriate High Court. The present appeal was filed beyond 12 days from the time granted by the Bombay High Court in Writ Petition filed by another Domestic Industry - the explanation offered by the Appellant for condoning the delay is not satisfying - application dismissed.
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