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2023 (10) TMI 828 - CESTAT CHENNAICondonation of delay of 8 days in passing the review order - HELD THAT:- It is seen that even after much efforts, the Commissioner (Appeals) could not get details from the department as to the date of receipt of the Order in Original by the Review Cell. If the Department had knowledge about the date of receipt of the Order in Original by the Review Cell as being 11.3.2010, they ought to have furnished such evidence before the Commissioner (Appeals) itself. The Tribunal in similar matters in COMMISSIONER OF CUSTOMS (EXPORTS) , CHENNAI VERSUS M/S. VCR TIMBER ENTERPRISES AND M/S. MEHNDIPUR BALAJI IMPEX (P) LTD. [2023 (3) TMI 1082 - CESTAT CHENNAI] held that the strong inference that can be drawn is that there was no evidence available to establish as to the date on which the order-in-original was received by the Review Cell and apparently there was a delay in passing the review order. Thus, the appeal filed by the department is without merits - impugned order is sustained - appeal is dismissed.
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