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TMI Blog2019 (1) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... th March, 2015 passed by the Tribunal - Held that:- We find that the affidavit in support does not inspire any confidence. There is no fixing of responsibility for alleged misunderstanding on the part of the Customs Department. We know that the appellant-Revenue regularly files appeal from orders of the Tribunal to this Court and the statute under which they function, provides for the same - here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal ). The appeal has been filed on 5th December, 2017. The last date for filing the appeal is 20th October, 2015. Therefore, the delay is of 778 days. 2. We have perused the affidavit of Shri Sukhpal Singh Dhani, Assistant Commissioner of Customs, Group III dated 5th December, 2017 in support of the Motion. The reasons set out in the affidavit is that the Department was under mistaken b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13th March, 2015. Therefore, Shri Balani, the Learned Counsel for the respondent submits that on these facts, the delay should not be condoned. 4. We find that the affidavit in support of the Motion is most casual. It does not mention even the date or the manner in which they realized their mistake and took steps to file an appeal. Besides the affidavit in support of the Motion does not indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it would have been so responded. We also note that this appeal has been filed on 15th December, 2017 that is much after the appeal from the order dated 20th March, 2013 was admitted on 12th June, 2014 by this Court. 6. We find that the affidavit in support does not inspire any confidence. There is no fixing of responsibility for alleged misunderstanding on the part of the Customs Department. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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