TMI Blog2010 (3) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... rts goods and sports equipments. He has also taken a view that broadcasting equipments imported by the appellants cannot be considered as sports requisites since the same are not required for marathon race. Held that – moreover, letter issued by C.B.E & C. not available before adjudicating authority and Commissioner (Appeals) not taken note of said letter also. Since exemption to be considered taking description of goods, purpose of importation and eligibility for exemption. Matter remanded to original adjudicating authority for re-consideration. - C/1237-1238/2008 - A/72-73/2010-WZB/C-II/(CSTB) - Dated:- 8-3-2010 - S/Shri B.S.V. Murthy, Member (T) and Ashok Jindal, Member (J) . S/Shri Prakash Shah with J.H. Motwani, Advocates, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Procam and he submitted that the despatch clerk Ms. Sangita Phansekar received the orders, but did not inform anyone since she had to proceed to Indore to attend an ailing relative and the order was kept in her drawer and thereafter the receipt of order slipped out of her mind. On returning on 10-12-2008, she found the copy of the said orders and informed Ramesh Thakur about the receipt of the orders and thereafter, steps were taken to file the appeal. He relies upon the decision of the Hon'ble Bombay High Court in the case of Kedia Aglomerated Marbles Ltd. v. UOI reported in 2008 (226) E.L.T. 345 (Bom.) and the decision of the Hon'ble Supreme Court in the case of Ram Nath Sahu Ors. v. Gobardhan Sao Ors., dated 27-2-2002. Ld. SDR subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uary 2009 shows that the appellant were trying to get clarification from the government regarding eligibility for exemption. The claim of the appellant for exemption under Notification 3/89-Cus., dated 9-1-89 has been supported by the required certificate as per the Notification issued by the Ministry of Youth Affairs and Sports. The fact that the original exemption was claimed under Notification 146/94 and subsequently, a certificate came to be issued by Ministry of Youth Affairs and Sports supporting the claim for Notification 3/89-Cus. shows that appellants were pursuing with the Government their claim for exemption. The only fault that can be found with them is that simultaneous filing of appeal was not taken care of. Further, we also t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal drive. Acceptance of explanation furnished should be the rule and refusal an exception more so when no negligence or inaction or want of bona fide can be imputed to the defaulting party. On the other hand, while considering the matter the courts should not lose sight of the fact that by not taking steps within the time prescribed a valuable right has accrued to the other party which should not be lightly defeated by condoning delay in a routine like manner. However, by taking a pedantic and hyper technical view of the matter the explanation furnished should not be rejected when stakes are high and/or arguable points of facts and law are involved in the case, causing enormous loss and irreparable injury to the party against whom the list ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) has not taken note of this letter also. Since exemption has to be considered taking the description of goods, the purpose of importation and eligibility for exemption, etc., the matter has to be reconsidered by the original adjudicating authority. Under these circumstances, we consider it appropriate that instead of considering the stay application alone the appeal itself is required to be taken up and remanded to the original adjudicating authority for considering the claim for exemption under Notification 3/89-Cus. The ld. DR has no objection to this proposal. Accordingly, we allow the stay application, set aside the impugned order and remand the matters to the original adjudicating authority to decide the issue afresh after gi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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