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2016 (11) TMI 757 - AT - CustomsProject import - limitation bar - Held that: - L&T Ltd. had preferred an appeal against the confirmation of less charge demand before the first appellate authority beyond the period of 90 days from the date of receipt of the order-in-original by them. As per Section 128 of the Customs act, the first appellate authority has no power to condone the delay beyond the period of 30 days, on expiry of 60 days time granted for filing the appeal. In the case in hand, the appeal which has been rejected by the first appellate authority of L&T Ltd., is correct as the appeal has been filed beyond 90 days and there are no provisions to condone such delay beyond 90 days. Consequently, the appeal of L&T Ltd. before the Tribunal needs to be rejected and we do so. Benefit of concessional rate of duty - utilisation of imported articles for the purpose of substantial expansion of installed capacity - Held that: - FIL was never an aggrieved party before the authorities as the project was registered with the authorities by L&T Ltd. under the Project Regulations and L&T Ltd. gave an undertaking to file all the reconciliation of material consequent to execution of the project. At no stage of the entire proceedings, FIL was a party to the proceedings nor any demands were raised against them, nor any explanation was called from them in order to contest the issue on merits. By virtue of being the beneficiary of the project which was executed by L&T Ltd., FIL cannot walk into the shoes of L&T Ltd. as an appellant and contest the issue on merits. In our view, the appeal filed by FIL is liable to be dismissed summarily and we do so. Appeal dismissed - decided against appellant.
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