TMI Blog2018 (9) TMI 1266X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition has been withdrawn by the applicant on 06.04.2018 and thereafter on 15.05.2018, they filed an appeal before this Tribunal. Held that:- It is a fact to be taken on record that while approaching to the Hon'ble High Court, the Hon'ble High Court has entertained such writ petition and decided the issue in the case of M/s Ambika International [2016 (6) TMI 919 - PUNJAB AND HARYANA HIGH CO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Handa, AR ORDER Per: Mr. Ashok Jindal The applicant has filed an application for condonation of delay of 610 days in filing the appeal before this forum on the ground that the impugned order was challenged initially before the Hon'ble High Court though writ petition in the Civil Writ Petition No. 12919/2016 dated 29.06.2016 and the said writ petition has been withdrawn by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milar view was entertained by this Tribunal in the case of Team Global Logistics P Limited vs. Commissioner of Service Tax, Mumbai-V vide order No. M/90795/2017 dated 15.11.2017, therefore, the application of condonation of delay is to be dismissed. 3. Heard the parties and considered the submissions. 4. On going through the record placed before us, we find that in this case, the adjudicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , benefit of the provision of Section 14 of the Limitation Act, 1963 is entitled to the applicant. We further taken note of the fact that the reliance made by the Ld. AR in the case of Team Global Logistics P Ltd (supra) was entertained by this Tribunal in the case of M/s Ncectar Lifescience Limited Ors.(supra) and after considering the decision of the Tribunal in the case of Team Global Logisti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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