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TMI Blog2014 (4) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent : Mr. A. P. Srinivas for R1 R2-Tribunal JUDGMENT (The Judgment of the Court was made by T. S. Sivagnanam, J.) This Civil Miscellaneous Appeal filed by the assessee is directed against the Final Order No.678/11 dated 23.06.2011 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai. 2. The appeal is yet to be numbered as there is delay of 823 days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee against the order of assessment of Bill of Entry dated 17.10.2007, 18.01.2008, 25.04.2008, 29.07.2008 and 30.08.2008 passed by the Deputy Commissioner of Customs (Group II), Customs House, Chennai. The assessee claimed that there was a typographical error and wrong details of RSP pertaining to one item in the bill of entry was furnished resulting in excess payment and by placing reliance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee should have been careful while presenting the bill of entry and the check list should have been throughly verified for correct details and if not they could have been more observant when they paid duty, which they now claim was due to typographical error. 5. On further appeal before the Tribunal (CESTAT), after considering the case as projected by the assessee, the Tribunal rejected the same o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee has has not stated as to what date the order was served on the assessee. The only reason assigned in the affidavit filed in support of the condone delay petition is that their Accounts Executive-Imports left the company during January 2013. However, the order of the Tribunal, having been passed in June 2011, there is no explanation as to what the assessee was doing till January 2013, when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explanation offered is wholly unacceptable and the assessee were grossly negligent and their plea lacks bonafide. Unless the assessee was able to establish that the assessee was prevented from approaching this Court within the time due to reasons beyond their control or for bonafide reason, there is no reason to exercise discretion in the matter. Thus, taking note of the conduct of the assessee, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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