9911796707
TMI Blog2014 (6) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... according to it though not considered. The fact that the appellant failed to do so makes it clear that the findings were in fact given by the Tribunal in respect of the grounds urged. We may also note that the impugned order contains pure findings of fact. There is no question of law involved - Decided against assessee. Condonation of delay - Held that:- the petitioner is not an uneducated person, a pardanasheen lady or a person hailing from a socially or economically weaker section of the society. The petitioner is a limited company seeking to claim duty drawback in respect of exports which has been denied to the petitioner on account of misdeclaration both in respect of ‘quality’ and ‘quantity’ of goods. - here is no ground whatsoever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court posted the appeal before the Court on 26-2-2008 when notices were issued to the appellant as well as the counsel for the appellant. The record show that the service report of the notice sent to the appellant/Company through the Civil Judge, Punjab and Haryana High Court has not been received back so far, while the notice issued to the advocate was received back unserved with the report left the premises . Adverse orders were deferred on 8-8-2008 and the matter was re-notified on 21-8-2008 when the appeal was dismissed for non-prosecution. It is thereafter that the present applications were filed along with an application for condonation of delay of 24 days in refiling, which were listed on 19-10-2010 on which date also none app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 which application is stated not to have been listed for a long time. No filing number of that application has been made available and learned counsel for the appellant states that it was filed by another counsel. The application is vague and lacking in all material particulars. The appellant adopted an ingenious method of filing application under the Right to Information Act (for short RTI ) to obtain information in respect of its case while the appellant could have inspected the records and obtained information. This puts unnecessary burden on the Registry and there was no requirement to give information under the RTI when the appellant can inspect the record and obtain the requisite information. In fact, one application was follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 011 and thus returned under objection. This is how the appellant seeks to prosecute this matter after a history already sketched as regard its conduct in an earlier hearing. 3. Learned counsel for the respondent has, however, made available to us a copy of the additional affidavit in court and we have perused the same. In our considered view, the affidavit gives no answer to the aspects dealt with in our order. A perusal of the affidavit shows that the petitioner has tried to cover up the issue of limitation by seeking recourse to the RTI Act. We have already noticed that this is a peculiar matter where the litigant in his own pending litigation seeks information through RTI Act rather than carrying out inspection of the case record, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of this inordinately long period of time. 7. Despite our aforesaid observation, we consider it appropriate to hear learned counsel for the petitioner on the merits of the controversy. We may note that the appellant has not even cared to file the Order-in-Original. The order of the Appellate Tribunal is placed before us. The finding of fact in respect of the dispute is recorded in paragraph 6 which reads as under :- In this case, the appellants are admitting that the goods which were presently for export, were not as per declaration made in the Shipping Bill. The only contention of the appellant is that, out of 167 cartons, 25 cartons were wrongly sent by their employees. When the appellant is raising this plea then the onus is on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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