2003 (11) TMI 388

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..... aj, Member (J)]. Heard. 2. There is a delay of 45 days in filing the appeal. The only ground alleged in the COD is that on account of conflicting judgments of the Tribunal in the earlier cases on the issue involved in the appeal, regarding the levy of Special Additional Duty (SAD) on the imported goods of Nepalese origin, the appeal could not be filed within time. But this ground cannot be .....

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..... dated 10-9-86, as amended. Therefore, the question of creation of any confusion in the mind of the officers of the Deptt. on account of divergent views of the Tribunal in certain cases about the charging of SAD on the imported goods of Nepalese origin, as alleged in COD application did not arise. The impunged order has been passed by the Commissioner (Appeals) in favour of the assessee- responden .....

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