9911796707
TMI Blog1996 (2) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-5-1994 in C.A. 3 Form - Appeal Memo and the appeal was filed on 10-2-1995 by Speed Post. Ld. SDR submitted that on receipt of the impugned order-in-appeal due to some mistake copy of the order was sent to Appraising Group in place of sending it to the Review Cell of the Customs House and, therefore, it was not put up before the Collector for orders for filing the appeal and the order was obtained on 3-2-1995 for filing the appeal against that order. He further submitted that when asked by the Bench to give the detailed chart in support of the application for condonation, the Collector has stated that the ceiling of top roof of the Appraising Section collapsed in mid June, 1994 due to heavy rain in the region and several documents of Appra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment from time to time it is clear that the nature of the incident was a very minor one which in turn indicates that the contention of the Department that the record was buried and the impugned order-in-appeal was intermingled or it was found subsequently, appears to be a cover-up attempt to explain the delay. He also highlighted that in the CA 3 Form - the Appeal Memo. - the Collector has stated that impugned order-in-appeal was communicated on 26-5-1994 whereas in subsequent explanations as well as in the affidavits they have admitted that they have received it on 19-4-1994. This also show the conduct of the authorities themselves. He also drew our attention to the copy of the impugned order-in-appeal which has been filed along with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der was obtained on 3-2-1995 for filing an appeal against the order. Therefore, there is sufficient reason not to file the appeal in time. Besides, it was also stated that delay be condoned as the amount involved is very big. This application was taken up for hearing on 29-3-1995 when realising that the delay has not been properly explained in the application, Ld. JDR requested for time to enable him to get detailed date chart in support of the application for condonation of delay. Thereafter, affidavit in support of the said application was filed on 27-6-1995 wherein the Additional Collector of Customs for the first time stated that on or about middle of June, 1994 the top roof of the Appraising Group Section collapsed due to heavy monsoo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel was right, even though it may be assumed for the sake of arguments that there was a collapse of the top roof of the Appraising Group Section there was no question of the present order-in-appeal being buried. From the record we further find that the extent of damage was of small quantum. It is beyond our comprehension as to how the record was buried and even how such long time was taken to retrieve the same. Besides, from the time chart as stated above, Revenue has not explained the day-to-day delay but have made an attempt to explain the delay in a vague manner by saying that there was a heavy rain in the region; that the CPWD was informed in July, 1994; that debris were cleared in, Mid July, 1994; that documents which were buried and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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