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2016 (9) TMI 1012 - AT - CustomsCondonation of delay - show cause demand notice for duty short paid forwarded to supplier as litigation was carried on by the supplier - impression that appeal would be filed by the supplier - reminder received for recovery of confirmed dues - Held that: - the principles of law as laid down in the case of Office of The Chief Post Master General Vs M/s Living Media India Ltd [2012 (4) TMI 341 - SUPREME COURT OF INDIA] is followed. No action has been initiated by the applicant in ascertaining the fact whether the appeal had been prepared by the said M/s Ganpati Energy Pvt. Ltd. and filed till the reminder for recovery of dues was received from the Department. Needless to mention that the applicant was fully aware of the fact that the reply to the Show Cause Notice and the appeal before the learned Commissioner (Appeals) against the adjudication order had been filed through them only and the same cannot be independently filed by M/s Ganpati Energy Pvt. Ltd. Therefore, it is difficult to accept that the aforesaid non-action by the applicant has been bonafide and devoid of negligence. Delay not condoned - appeal dismissed - decided against appellant.
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