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Judgment
Heard learned counsel for the appellant.
These two appeals are decided in Tax Appeal No. 16 of 2012 because in both the matters issues involved is of condonation of delay only. Facts are similar, therefore, we are taking facts of T.A. No. 16 of 2012.
The CESTAT was not satisfied with the ground shown by the appellant for not filing the appeal within the period of limitation hence, the application for condonation of delay has been dismissed by CESTAT.
Learned counsel for the appellant submitted that against the same order, the appeal has already been preferred by the Revenue which is pending and according to the learned counsel for the Revenue, the appellant has also filed cross-objection in that appeal.
Since, the matter is sub judice before the appellate authority even in the cross-objection, then it will be appropriate that delay in filing the appeal may be condoned.
In view of the above, orders dated 12-4-2012 passed by the Customs, Excise & Service Tax Appellate Tribunal, Kolkata are set aside and applications for condonation of delay are allowed. The Appellate Court may now proceed.
The stay petitions [I.A. No. 2801 of 2012 and I.A. No. 2802 of 2012 (filed in both the appeals)] stand disposed of.