9911796707
TMI Blog1999 (12) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... Guha, Advocate, for the Respondents. [Order]. Vide the present Miscellaneous Applications filed by the Commissioner of Customs (Prev.), West Bengal, Calcutta, the Revenue is seeking a modification in the Tribunal s Order No. M-415/CAL/99, dated 4-6-1999 read with Order No. R-189-192/CAL/98 dated 16-2-1998. Vide the Tribunal s Order dated 16-2-1998, the Reference Applications filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lications. He also submits that as per the practice, the Tribunal s Orders are received by hand through the Peon Book and the signature of the person receiving the Orders was obtained on the said Peon Book maintained by C.E.G.A.T. He submits that the said Peon Book is a relevant record and may be looked into for ascertaining the actual date of receipt of the Tribunal s Order. Accordingly, registry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .However, neither any reasons for such an error have been given in the present Miscellaneous Application nor any evidence has been adduced as regards the actual date of receipt of the Tribunal s Order on 4-11-1997. A bare assertion by the Revenue that too after about a year of passing of the order without any proof to that effect cannot be accepted . The Commissioner commenting on the above, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gives a finding that the Reference Applications filed by the Revenue were after a year of passing of the Tribunal s Ordrer, as is sought to be made out by the Commissioner. The observations of the Tribunal were to the effect that the Revenue s contention as regards the actual date of receipt of the Order was made after a year of passing of the order and was without any proof to that effect. The sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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