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2012 (9) TMI 6

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..... ars, we find no ground to condone the same - COD of applicants are dismissed
S/Shri S.S. Kang, M. Veeraiyan, JJ. REPRESENTED BY : Shri B.B. Agarwal, Jt. CDR, for the Appellant. None, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Revenue filed these applications for condoning the delay of 1548 days in filing the appeals. The impugned order against which Revenue wants to fil .....

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..... interest to be paid at appropriate rate on the above confirmed duty under Section 72(1) of the Customs Act, 1962 read Notification No. 53/97 dated 3-6-1997. I impose a penalty of Rs. 3,40,42,415/- (Rupees Three crore forty lakh forty two thousand four hundred fifteen only) under Section 114A of the Customs Act, 1962. I impose a penalty under Section 112(a) of the Customs Act, 1962 upon :-, &ems .....

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..... t appeal M/s. North East Clothier Pvt. Ltd. is the respondent. In the impugned order the adjudicating authority confirmed the demand and imposed penalty on M/s. North East Clothier Pvt. Ltd., and in the review order there is no proposal to review the adjudication order in respect of M/s. North East Clothier Pvt. Ltd. As the Commissioner of Customs is not aggrieved against the order passed against .....

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..... ich was filed against M/s. North East Clothier Pvt. Ltd. We find that the present appeals cannot be considered as continuation to the first appeal i.e. Appeal No. 264/06 as we held that the same is not maintainable. 5. As the present appeals are filed after a delay of 1548 days i.e. after more than four years, we find no ground to condone the same. The COD of applicants are dismissed. Appeal .....

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