9911796707
TMI Blog2012 (11) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : B.S.V. Murthy, Member (T)]. Revenue is seeking the condonation of delay in filing the appeal to the extent of 147 days. In this case the order in appeal was issued on 15-9-2008 and the appeal was proposed by the Committee of Commissioners on 7-1-09 which shows that from the date of receipt of order in appeal, the appeal proposal itself took more than three months whereas according to Section 129A(3) the appeal itself is required to be filed within three months from the date on which the order sought to be filed against was communicated to the Commissioner of Customs. No explanation has been given for this delay. In fact the delay of 147 days has been explained in one sentence That the delay has been occurred due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istry to locate add to the appeal file. Revenue to file affidavit explaining the delay. Adjourned to 8-7-2011 . Today when the matter has come up, we find no affidavit has been filed by the Revenue. Instead another application for condonation of delay has been filed. In the covering letter it has been stated Enclosed please find herewith miscellaneous application for condonation of delay in four (4) sets in terms of directions of Hon ble CESTAT on 6-5-2011 for filing another COD application by the department . We have already reproduced the observations of the Tribunal on 6-5-2011 which directed Revenue to file affidavit and not a fresh application for condonation of delay. Unfortunately, this was a failure by not only the officers who d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the officers concerned seem to have taken the legal provisions relating to condonation of delay very casually and presumed that condonation of delay will be granted as a matter of right without any proper explanation. 8. Ld. Consultant on behalf of the Respondents submitted a copy of the order of this Tribunal in the case of very same products and the exemption notification in their own case wherein the Tribunal upheld the view taken by the Commissioner (Appeals). This order was passed by the Tribunal on 4-3-2010 and we do not know whether Department has proposed to file an appeal against this order or not. In any case there is no indication that this decision has been considered while filing the fresh application for condonati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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