TMI Blog2010 (10) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... e belated appeal on account of rejection of delay condonation petition cannot be treated an order passed under Section 129B - appeal is not maintainble under Section 130 against order passed by the Tribunal declining to entertain a belated appeal filed by reason of rejection of delay condonation petition filed under Section 129A(5) of the Act - 12 of 2010 - - - Dated:- 19-10-2010 - C.N. Ramachandran Nair and K. Surendra Mohan, JJ. REPRESENTED BY : Shri C.K. Karunakaran, for the Appellant. Shri John Varghese, SC, C.B.E. C., for the Respondent. [Judgment per : C.N. Ramachandran Nair, J.]. This is an appeal filed against the order of the Customs, Excise and Service Tax Appellate Tribunal dismissing an application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... donation petition is dismissed, then appeal does not happen to be admitted and it is as if no valid appeal is filed before the Tribunal. Necessarily if delay condonation petition is dismissed, as is done in this case, Tribunal has to pass orders dismissing the appeal as a consequence of the order declining to condone the delay in filing the appeal. The effect of dismissal of the appeal is only a refusal to entertain the appeal under Section 129A of the Act. So much so, in the eye of law, once delay condonation petition is dismissed, belated appeal cannot be treated as valid appeal filed under Section 129A of the act. We do not know the practice followed by the Tribunal in numbering the appeals. In our view, appeal can be numbered only if de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed under Section 129B in the appeal filed by the appellant. So much so, an order rejecting an appeal after dismissal of delay condonation petition is not an order in appeal against which appeal will like to the High Court under Section 130 of the Act. So much so, appeal is not maintainble before this Court under Section 130 against order passed by the Tribunal declining to entertain a belated appeal filed by reason of rejection of delay condonation petition filed under Section 129A(5) of the Act. 4. We direct the Registry not to number any appeal filed under Section 130 of the Customs Act, against orders of the Tribunal dismissing belated appeal consequent upon dismissal of delay condonation petition filed under Section 129A(5) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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