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

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 at all. The Appellate Authorities as well as the High Court failed to keep in perspective the essential issue - namely - to ascertain the date from which limitation