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TMI Blog2019 (6) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... on of 484 days delay in filing an appeal from the order dated 18th April, 2017 passed by the Commissioner of Customs, Excise and Service Tax Appellate Tribunal (Tribunal). 2. On 11th April, 2019 when this motion first came up for hearing, this Court passed the following order : "When we found that there is hardly any explanation for delay of 484 days in preferring appeal, the learned Counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for appeal. Thereafter, no further action was taken by the Revenue and the file was put up before the Principal Commissioner only on 5th September 2018 who directed the filing of appeal and seeking explanation for delay. The Panel Counsel was thereafter appointed on 30th November, 2018 when papers were handed over to him. The draft appeal was received by the Department on 4th February, 2019 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f success in appeal along with grounds of appeal till 5th September, 2018 when the file was again put up before the Principal Commissioner of Customs. This inaction shows negligence on the part of the Revenue in challenging the order dated 18th April, 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention of the applicant Revenue before the Court that the Revenue had not received a certified copy of the order from the Hon'ble Supreme Court dismissing its appeal and it was only when an officer of Custom, Vishakhapattanam sought details of the appeal before the Hon'ble Supreme Court in the case of Fugro Survey Ltd. (supra) that the applicant realized that the Apex Court had dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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