9911796707
TMI Blog2001 (7) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri B.B. Sarkar, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - The instant appeal has been filed against the order of the Commissioner of Central Excise, Mumbai II made on 29-4-1999 which was issued on 7-5-1999. It is stated by the appellant that the impugned order was received by it on 17-5-1999. An appeal against the same has been filed on 16-1-2001 but the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t action taken by the assessee in filing the refund claim is only sequel to the Board's clarification issued in October, 1999. He also pleads that when the assessees were informed that the Law Ministry had given an advice against the assessees, the assessees sought for copies of the Law Ministry's view which the Department did not even care to reply. He therefore states that the entire action take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The entire action of the appellant is not filing the appeal within the stipulated time to our mind show that the action of the assessee is not a bona fide one. We take on record the affidavit, dated 16-6-2001 filed today. We therefore feel that there is no ground exists for us to condone the delay and dismiss the COD. Therefore the appeal also stands dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
|
