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2014 (5) TMI 599 - CESTAT AHMEDABADCondonation of delay - revenue while justifying the delay in filing the appeal, submits that these two appeals have to be considered as supplementary appeals. - Held that:- it is painful in hearing the matters of condonation of delay without being properly justified. We are of the view that the decisions relied upon by the Departmental Representative does not carry their case any further for the simple reason that in all those cases revenue had filed the composite appeal before the Tribunal and CESTAT registry had directed to file appeals against other respondents. In the case in hand the revenue has filed only one appeal against the respondent. Office of the Commissioner of Customs has sought the condonation of delay by only stating that through oversight only one appeal had been filed. It is seen that no other justification is mentioned in the application for condonation of delay, filed by the revenue - Condonation denied.
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