NASIM SIKANDAR, J.---After hearing the parties we have come to the conclusion that the learned Customs Excise and Sales Tax Appellate Tribunal is competent to consider the prayer for extension in time. Despite some variance with regard to the applicable principles of the Civil Procedure Code, in principle both parties agree that the learned Tribunal as a judicial forum is competent to entertain a prayer for extension in time fixed by it in para. 11 of its order, dated 9-7-2001.
2. Accordingly we will hold that irrespective of the title of the petition made before the Tribunal for extension of time and the provisions of law under which it was purported to have been made it shall be deemed pending before them for consideration and disposal in accordance with law.
3. The parties will appear before the learned. Tribunal on 9-9-2002 and the Tribunal will try to dispose of the application at the earliest but no later than 30 days from the date this order is conveyed to them.
4. Appeal disposed of.