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2016 (11) TMI 1202 - MADRAS HIGH COURTMaintainability of appeal - The Statute provides a period of limitation of 60 days to file appeals - pre-deposit - The learned counsel for the petitioners invited the attention of this Court to the circular issued by the Customs, Excise and Service Tax Appellate Tribunal dated 14.10.2014 and sought to impress upon this Court by contending that the Tribunal directed three opportunities/reminders be given so as to ensure that the predeposits are being done - Held that: - In my view, such a circular would not be a reason for this Court to issue a direction especially when the Statute does not empower the second respondent to condone the delay for more than 30 days. That apart, it has been held in several decisions that the Writ Court, exercising jurisdiction under Article 226 of The Constitution of India, cannot extend the period of limitation as prescribed under the Statute. Therefore, the only option available to the petitioners is to prefer appeals to the Customs, Excise and Service Tax Appellate Tribunal as against the orders passed by the Commissioner of Customs (Appeals) - appeal not maintainable and is dismissed - liberty granted to the petitioners to file appeals as against the orders passed by the Commissioner of Customs (Appeals).
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