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Issues:
- Condonation of delay in filing an appeal before the Tribunal. Analysis: The case involved a dispute regarding the classification of imported goods and the subsequent assessment of duties. The Respondents imported Calcium Tungstate, which was initially assessed under Chapter 32.04/12(1) of CTA, with Countervailing duty charged under Item 68 of Central Excise. The assessee claimed a refund, arguing that the assessment should fall under Chapter 28.01/58. The Assistant Collector of Customs rejected the claim, but on appeal, the Collector of Customs (Appeals), Bombay ruled in favor of the assessee, ordering classification under Chapter 28.01/58 CTA. The Department, aggrieved by the Collector of Customs (Appeals) decision, filed an appeal before the Tribunal, seeking condonation of delay in filing the appeal. The Department cited reasons for the delay, stating that the order required study and consultation with the Deputy Chief Chemist, causing the delay in filing the appeal beyond the prescribed time limit of three months. The Tribunal noted that the appeal was received approximately nine months after the expiry of the time limit. The legal principle governing the condonation of delay requires litigants to demonstrate due diligence and present sufficient cause for the delay. The Tribunal emphasized that even if sufficient cause is shown, condonation of delay is not automatic but subject to the court's discretion. The Department failed to establish sufficient cause for the delay of nine months adequately. The reasons provided, such as the need for study and consultation with the Deputy Chief Chemist, were deemed insufficient. The Tribunal found that the Department's lack of prompt action and negligence in pursuing the matter led to the delay in filing the appeal. Consequently, the Tribunal rejected the application for condonation of delay, resulting in the dismissal of the appeal as time-barred.
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