2014 (12) TMI 445

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..... ondoning the delay of 30 days, this Court is of the view that the order passed by the Appellate Tribunal is liable to be set aside and the substantial questions of law settled in the present Civil Miscellaneous Appeal are really having substance - Decided in favour of Revenue.
A. Selvam and G. Chockalingam, JJ. Shri B. Vijay Karthikeyan, for the Appellant. Shri G. Arunachalam, for the Respondent. JUDGMENT The order dated 23-2-2007 passed in Final Order No. 166/2007 [2007 (216) E.L.T. 86 (Tri. - Chennai)] by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai is being challenged in the present Civil Miscellaneous Appeal. 2. The first respondent has been engaging in production of cotton yarn and in .....

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..... regard to the order passed in Appeal No. 119-2005-TTN(CUS)(ADK) a Review Committee has been constituted wherein a decision has been taken not to file an appeal and subsequently objection has been raised in audit report with regard to payment of duty by the first respondent and subsequently another Review Committee has been constituted, wherein a decision to file and appeal has been taken. Under the said circumstances, delay of 30 days has occurred in preferring appeal and the Appellate Tribunal without considering the reason for such delay, has erroneously dismissed miscellaneous petition by way of holding that since Review Committee has initially taken a decision to the effect that appeal need not be preferred, the delay mentioned in the .....

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..... be filed. It is also equally an admitted fact that subsequently another Review Committee has been constituted wherein a decision afresh has been taken to the effect that an appeal has to be filed. 8. The only reason assigned by the Appellate Tribunal for dismissing the delay execution petition is that already erstwhile Review Committee has taken a decision not to prefer an appeal and therefore, the newly constituted Review Committee cannot take a decision afresh on the same subject matter. 9. In fact, this Court has perused the relevant provision which enables for constituting Review Committee and also powers of the same, wherein explicit provision is not found place so as to deter from constituting a fresh Review Committee for .....

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