9911796707
TMI Blog2023 (5) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... n COMMISSIONER OF CUSTOMS (EXPORTS) , CHENNAI VERSUS M/S. NAGAPPA EXPORTS, M/S. AMARA RAJA BATTERIES LTD. AND M/S. NORITSU KOKI CO. LTD. [ 2023 (3) TMI 1216 - CESTAT CHENNAI ], in which it was observed that As there is no evidence to substantiate the contention of the Department that the Order-in-Original was received on such dates by the Review Cell and as there is no reason to dis-believe the findings of the Commissioner (Appeals) that there was no evidence as to the date on which Order-in-Original was received by the Reviewing Authority, the strong inference that can be drawn is that there is a delay in passing the review orders in these appeals. There are no ground to take a different view. The impugned order sustained. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was received by the reviewing authority only on 04.05.2010. 4. The learned counsel Mr. M.N. Bharathi appeared for the respondent. It is submitted that in para 4,5 and 6, the Commissioner (Appeals) has discussed the reasons for dismissing the appeal filed by the Department as time barred. The Department had not produced any evidence to show the date on which the Reviewing Authority received the Order-in-Original. However, in the present appeal it is stated that the Reviewing Authority had received the order only on 29.01.2010 and that therefore the review order passed on 27.04.2010 is well within time. The learned counsel submitted that the said contention is only an afterthought. It is discussed by the Commissioner (Appeals) that even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f an order under sub-section (1) or sub-section (2), the adjudicating authority or any officer of customs authorized in this behalf by the [Commissioner of Customs], makes an application to the Appellate Tribunal or the [Commissioner (Appeals)] within a period of [one month] form the date of communication of the order under sub-section (1) or sub-section (2) to the adjudicating authority. Such application shall be heard by the Appellate Tribunal or the [Commissioner (Appeals)], as the case may be, as if such application were an appeal made against the decision or order of the adjudicating authority and the provisions of this Act regarding appeals, including the provisions of sub-section (4) of section 129A shall, so far as maybe, apply to s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
