TMI Blog2019 (8) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... y caused in filing the appeal. Petition dismissed. - WRIT PETITION NO. 3087 OF 2015. - - - Dated:- 4-6-2019 - R. K. DESHPANDE VINAY JOSHI, JJ. Smt. S.S. Wandile, Advocate for the Petitioner. Shri S.N. Bhattad, Advocate for Respondents. ORAL JUDGMENT (PER R.K. DESHPANDE, J.) Heard. 2. The matter is admitted on 12.05.2016, and hearing was expedited. The petitioner deposited an amount of ₹ 54,400/as per the condition imposed by this Court, and thus, entire Service Tax assessed as per the order dated 31.07.2012, has been paid, excluding the penalty and other liabilities imposed under the aforesaid order. 3. The Customs Excise and Service Tax Appellate Tribunal, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not in dispute that the appeal was not preferred within the period of limitation of 60 days. There was a debate, whether the appeal was required to be filed within a period of limitation of 60 or 90 days. We do not intend to go into this aspect of the matter for the reason that even assuming the period of limitation to be 90 days, still there was a delay of 14 days in filing the appeal. It is also not in dispute that there was no power to condone the delay with the Appellate Authority. 7. Mrs. Wandile, learned counsel appearing for the petitioner has relied upon a decision of Full Bench of Gujarat High Court in case of Panoli Intermediate (India) Pvt. Ltd. .vrs. Union of India and ors (AIR 2015 Guj 97). In the said decision, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justice where no procedure is specified. (B) Resultantly, there is failure or it has resulted into gross injustice. We may also sum up by saying that the power is there even in aforesaid circumstances, but, the exercise is discretionary which will be governed solely by the dictates of the judicial conscience enriched by judicial experience and practical wisdom of the Judge. 8. According to the learned counsel for the petitioner, the case is covered by Clause A.3 of the aforesaid decision, as according to her, the Commissioner of Customs has acted in flagrant disregard to the Rules or procedure or has acted in violation of principles of natural justice. According to her, the service tax assessed was ₹ 3,61,386/and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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