TMI Blog2011 (6) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... directed against the order dated 14-7-2006 (Annexure-D) passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (the Tribunal for short). By the impugned order, the Tribunal has dismissed the application filed by the petitioner company to condone the delay of 299 days in filing their appeal (Appeal No. C/COD/539/2005, C/443/2005) against the Order-in-Origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ports Exports) of the petitioner company and another by C. Basavapurnaiah, who is the Chairman of the petitioner company. He further submitted that the approach made by the Tribunal is contrary to the judgments of the Hon ble Supreme Court in Collector, Land Acquisition v. Katiji [(1987) 2 SCC 107 = 1987 (28) E.L.T. 185 (S.C.)] and in N. Balakrishnan v. M. Krishnamurthy [(1998) 7 SCC 123 = 2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s hospitalised and was undergoing continuous treatment and hence could not attend to office work till December, 2005, and therefore, the appeal could not be filed in time. C. Basavaparnaiah, who is the Chairman of the petitioner company, after reiterating what is stated by C.P. Suresh has stated in his affidavit that he had given the letter dated 1-12-2004 to the department to the effect that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19-2-2005. 7. In the result, and for the reasons stated above, we make the following order : (i) the impugned order is set aside; the delay in filing the appeal referred to above is condoned; (ii) the Tribunal is directed to consider the petitioner s appeal on merits and in accordance with law. 8. The Writ petition is allowed in the above terms but with no order as to costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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