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2015 (1) TMI 116 - CESTAT NEW DELHIMaintainability - whether decision taken under Section 129D(3) of Customs Act, 1962 beyond a period of three months from the date of communication of decision or order of adjudicating authority is barred from seeking appeal remedy in terms of Section 129A(3) of the Act - Held that:- Sub-section has prescribed that either adjudicating authority or any officer of Customs authorised in this behalf by the Commissioner of Customs may file an application before Tribunal within a month from the date of communication of the order by the Committee of Chief Commissioners to file appeal. According to the law, Revenue gets four months time to file appeal. The order sought to be appealed was communicated to the Commissioner of Customs on 4-6-2013. Revenue submitted that Review Committee reviewed the impugned order and signed the same on 29-11-2013. Thereafter Revenue filed appeal on 29-11-2013. According to the limitation prescribed, last date for filing appeal was 3-10-2013. Chronological event shows that Review Committee had not taken decision to seek appeal for nearly five months of communication of the order sought to be appealed. That handicaps Revenue to seek condonation of delay made in decision making under Section 129D(1) read with Section 129D(3) of the Act by the Committee. Without burdening the order further, in view of aforesaid chronology of events, appeal of Revenue calls for dismissal of its MA (COD), stay application and appeal - Decided against Revenue.
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