Home Case Index All Cases Customs Customs + AT Customs - 2023 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 318 - AT - CustomsRefund of SAD - delay in passing the review order by the reviewing authority - It is submitted that the date of communication of the Order-in-Original ought to have been taken by the Commissioner (Appeals) for computing the period of limitation of three months whereas, the Commissioner (Appeals) computed the limitation from the date of passing the Order-in-Original. HELD THAT:- The learned AR has submitted that the Commissioner (Appeals) has erroneously dismissed the appeal as time barred. Similar matter had come up before the Tribunal wherein the Commissioner (Appeals) had taken the date of passing the Order-in-Original for computing the period of limitation. In the present case, in para 5 & 6 of the impugned order the Commissioner (Appeals) has discussed in detail that even after repeated requests the Department had not provided the details of the date on which the Order-in-Original was received by the reviewing authority. In similar matter, in COMMISSIONER OF CUSTOMS (EXPORTS) , CHENNAI VERSUS M/S. NAGAPPA EXPORTS, M/S. AMARA RAJA BATTERIES LTD. AND M/S. NORITSU KOKI CO. LTD. [2023 (3) TMI 1216 - CESTAT CHENNAI] the Tribunal had considered such appeal and dismissed holding that As there is no evidence to substantiate the contention of the Department that the Order-in-Original was received on such dates by the Review Cell and as there is no reason to dis-believe the findings of the Commissioner (Appeals) that there was no evidence as to the date on which Order-in-Original was received by the Reviewing Authority, the strong inference that can be drawn is that there is a delay in passing the review orders in these appeals. The Department has not been able to establish why they had not furnished the date of communication of order before the Commissioner (Appeals) - there are no grounds to take a different view in this case - appeal dismissed.
|