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TMI Blog2019 (6) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... be condoned. In the present case, there is complete negligence on the part of the Officers of the Department to challenge the impugned order of the Tribunal dated 11th January, 2017. Thus, there is no sufficient cause has been made out for condonation of delay. Notice of Motion is dismissed. - NOTICE OF MOTION NO. 258 OF 2019 IN CUSTOM APPEAL (L) NO. 6 OF 2019 - - - Dated:- 6-6-2019 - M.S. SANKLECHA M.S. SONAK, JJ. Mr. Pradeep S. Jetly for the applicant None for the respondent P.C. 1. This application seeks condonation of 582 days delay in filing an appeal from the order dated 11th January, 2017 passed by the Commissioner of Customs, Excise and Service Tax Appellate Tribunal (Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gating / presenting officers are appointed to deal with the cancellation of the Customs Broker license of the respondent. Therefore, the affidavit states that it was on 23rd July, 2018 that the applicant engaged a panel Counsel for the purposes of filing an appeal. The draft was received from the panel Counsel on 4th February, 2019 and the appeal was thereafter filed on 18th February, 2019. 4. Mr. Jetly, learned Counsel appearing in support of the application submits that on merits now the issue stands concluded in favour of the applicant by the decision of this Court in Principal Commissioner of Customs Vs. Unison Clearing Pvt. Ltd. 361 ELT 321 (decided on 19th April, 2018). Reliance is placed upon the following decisions in suppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was granted by the Chief Commissioner. The filing of appeal from the order dated 11th January, 2017 of the Tribunal was not dependent upon appointment of Presiding Officer for the purposes of cancellation of license. This inaction shows negligence on the part of the Revenue in challenging the order dated 11th January, 2017 of the Tribunal in time. On being asked whether any responsibility has been fixed for the delay, we were informed that it is a separate issue. 7. The various decisions relied upon by the Counsel for the applicant turned on its own facts. The applications for condonation of delay have to be considered in the light of the material placed by the applicant explaining the delay in filing an appeal. Each case would be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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