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Issues: Condonation of delay in filing the appeal before the Tribunal; Jurisdiction of the Commissioner of Customs to file the appeal against the order of the Commissioner of Central Excise.
Condonation of Delay Issue: The miscellaneous application sought condonation of delay in filing the appeal before the Tribunal. The Respondents argued that the appeal was not maintainable as there was no order by the Central Board of Excise & Customs to review the order of the Commissioner of Central Excise. They contended that the appeal was based on an order that was illegal and without jurisdiction. The Commissioner of Customs was criticized for a lack of application of mind in filing the appeal. The Revenue requested time to obtain a report on the jurisdiction issue. However, the Tribunal found it unnecessary to grant an adjournment. The Tribunal noted that the Order-in-Original was passed by the Commissioner of Central Excise, who held that only the Commissioner of Customs had jurisdiction to demand customs duty. The Commissioner of Customs (Port - Exports) authorized the appeal under Section 129A(2) of the Customs Act, stating that the order of the Commissioner of Central Excise was neither legal nor proper. Jurisdiction Issue: The authorization to file the appeal against the order of the Commissioner of Central Excise was given without verifying if the order appealed against was passed by the Commissioner of Customs (Appeals). The Tribunal highlighted that the order was passed by the Executive Commissioner of Central Excise, not an appellate Commissioner of Customs. The action of the Commissioner of Customs in authorizing the appeal was seen as reviewing the order of the Executive Commissioner, a power vested with the Central Board of Customs & Excise. The Deputy Commissioner of Customs (Review Cell) did not verify the authority of the order before filing the appeal. The Tribunal criticized the Commissioner of Customs for a total non-application of mind and disregard for the law. The ground for seeking condonation of delay was deemed "purely administrative in nature," indicating a lack of proper explanation for the delay. Consequently, the condonation of delay application, Stay petition, and appeal were dismissed for being filed without jurisdiction. The judgment directed the Registry to send a copy to relevant authorities for information.
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