TMI Blog2018 (3) TMI 1422X X X X Extracts X X X X X X X X Extracts X X X X ..... M/60105-60112/2018 - Dated:- 13-3-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Sudhir Malhotra, Advocate - Present for the Appellant(s) Shri G.M. Sharma, AR - Present for the Respondent(s) ORDER Per: Ashok Jindal The applicants have filed applications for condonation of delay in filing the appeals before the Tribunal. 2. For proper appreciation, the list of dates are re-produced below: S. N o. Name of the Party CESTAT Appeal No. OIO No. Date perio d Date of filing CWP to HC 1. Nectar Lifesciences ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titions before the Hon'ble High Court and filed appeals before this Tribunal, therefore the delay has occurred. The applicant prayed that in terms of Section 14 of the Limitation Act, 1963, the delay be condoned. 4. To support his contention he relied on the decisions of Pasupati Overseas Pvt. Ltd. - 196 (83) ELT 249 (SC), Vijay Brothers and Others - 1989 (40) ELT 51 (P H). 5. On the other hand the Ld. AR appearing on behalf of the Revenue submitted that the appellants have deliberately approached the Hon'ble High Court of Punjab Haryana to pass over the condition of Section 35F of mandatory pre-deposit of duty confirmed against them and withdrew their Writ Petitions but the Hon'ble High Court has not condoned the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17/06/2016 have allowed the same. In that circumstances, the petitioner is also one of the petitioners, which is similarly situated in the case of Ambika International and others. But in the case of the appellants, the Hon'ble High Court has considered the view that when the appellants are having alternate remedy before this Tribunal and only prayer of the applicants, the petitions were allowed to be dismissed as withdrawn. But in the case of Team Global Logistics Pvt. Ltd. (supra) there was no case of withdrawal and Writ Petition, therefore the facts of the case in hand are of distinguishable. In that circumstances, the Section 14 of Limitation Act, 1963 have role to play as the applicants have approached to the wrong forum for ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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