2005 (6) TMI 425 - AT - Customs

Summary

Issues: Delay in filing appeals, Condonation of delay, Eligibility for refund of anti-dumping duty.

Delay in filing appeals:
The Revenue filed appeals with a delay of 106 days and 153 days in different cases. The applications for condonation of delay lacked specific reasons and were signed by the Assistant Commissioner without accompanying affidavits. The learned SDR relied on a judgment of the Apex Court in a different case to support the condonation of delay.

Condonation of delay:
The learned Counsels argued that the delay in filing the appeals should not be condoned as no reasons were provided, contrasting it with a previous Apex Court judgment where delay was condoned due to valid reasons. They referenced similar cases to support their argument. The Tribunal noted that the Assistant Commissioner's applications lacked convincing reasons, and as no satisfactory reasons were provided, the applications for condonation of delay were rejected.

Eligibility for refund of anti-dumping duty:
The Counsels contended that they were eligible for a refund of anti-dumping duty, citing a Larger Bench decision in their favor. The Tribunal acknowledged this argument and found merit in the assessee's favor based on the Larger Bench judgment. Consequently, the COD applications were rejected, and the stay applications and appeals of the Revenue were dismissed. The Tribunal concluded that the issue was covered in the assessee's favor by the Larger Bench judgment, and there was no merit in the appeals filed by the Revenue.