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2019 (1) TMI 1187 - AT - CustomsCondonation of delay of 1233 days in filing appeal - the remand instructions in Commissioner (Appeals) dt. 27.02.2015 sought to be appealed against by the appellant, has already been acted upon by the authority below and a decision inter alia directing to pay up the demanded amount along with interest has been thereafter issued by the Deputy Commissioner - Held that:- The order of Commissioner (Appeals) dated 27.02.2015 had disposed of the appeal of appellant by directing the lower authority, as pointed out by Ld. A.R, to seek suitable clarification from the Board. That was done, albeit after nine months from the said order, on 26.11.2015. The clarification from the Board was issued in F.No.341/30/2012-TRU on 22.12.2015. The Deputy Commissioner thereon vide a letter dt. 12.04.2016 had conveyed the said clarification and directed the appellant to pay up the demand amount along with interest immediately - the remand instructions in Commissioner (Appeals) dt. 27.02.2015 sought to be appealed against by the appellant, has already been acted upon by the authority below and a decision inter alia directing to pay up the demanded amount along with interest has been thereafter issued by the Deputy Commissioner. The appellant cannot have any grievance against the order of the Commissioner (Appeals) since that has been acted upon. The appropriate appellate authority for the aforesaid mentioned order / decision of Deputy Commissioner dated 12.04.2016 will only be the Commissioner (Appeals) and appellant cannot jump the gun by filing an appeal, before this Tribunal - As the instant appeal itself cannot lie before this Tribunal, there will obviously be no point in considering the application for condonation of delay - COD application is dismissed - the appeal is also dismissed being not maintainable.
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