M/S SARAL WIRE CRAFT PVT. LTD. vs. COMMISSIONER CUSTOMS, CENTRAL EXCISE & SERVICE TAX,

4 JUDGMENT futile exercise. Even this endeavour of the Appellant was of no avail to it as the High Court was of the opinion that there was no power to condone the delay beyond the statutory period. We may underscore the important facet of the Appeal, viz., that the Appeal filed by the Appellant has not been considered on merits