R. Sudhakar, J.

1. Aggrieved by the order passed by the Customs, Excise & Service Tax Appellate Tribunal in dismissing the appeal filed by the appellant/importer, the appellant/importer is before this Court by filing the present appeal by raising the following questions of law :-

“1) Whether the Tribunal was justified in refusing to entertain application for condonation of delay when appeal against identical common order has already been entertained, interim stay granted and is pending adjudication before the Tribunal?

2) Whether the Tribunal erred in not liberally construing the power under Section 129A (5) in favour of the appellant?

3) Whether or not the principles underlying condonation of delay under Section 129A (5) of the Customs Act akin to the well settled principles under Section 5 of the Limitation Act?

4) Is not the reasoning and the findings rendered by the Tribunal perverse, given the absence of positive evidence to show that the appellant was served with the copy of the order impugned before the Tribunal?

5) Did not the Tribunal err in construing the date of communication of the order as date of knowledge of the order for the purpose of Section 129A (5) of the Cust