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TMI Blog2008 (9) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... Claim made in the appeal Amount claimed Rs. C3/286/R/07/ AIR M/s. SPIC Ltd. 24850 dt 26-6-92 S25A/16/R/07 Refunds Air - O-in-O No. 52/07 dt 24-2-07 Benefit of notification No. 105/92 dt 1-3-92 19,079/- + 1,09,494.06 C3/287/R/20/07-Air M/s. SPIC Ltd. 26817 dt 27-5-94 S25A/17R/07 Refunds Air - O-in-O No. 52/07 dt 24-2-07 Reclassification under CTH 850440 which carries lesser rate of duty. 19,079/- + 1,09,494.06 C3/399/ 07-SEA M/s. Trishla Distributor 845062 dt 26-7-05 S25/CD1/ 00298/LR6/05-Refunds dt 28-2-07 Benefit of Notification No. 72/05 dt 22-7-06 Rs. 12,549/- The appellants had paid duty on import of consignments on merit rate without availing the exemption admissible to the imports; in the case of Bill of Entry N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s v. CC [2004 (172) E.L.T. 145 (S.C.)]. Therefore the order of the Commissioner (Appeals) allowing the refund claims of the respondents were inconsistent with law. They deserved to be set aside. 4. The respondents M/s. SPIC argued that the authorization on the strength of which the subject appeals were filed were made in terms of Section 129D(1) of the Customs Act, 1962. The said sub-section applied to review of an order of the Commissioner of Customs and to issue directions for filing of appeal against orders of the Commissioner before the Appellate Tribunal. As the authorization was not in accordance with law, the appeals were not validly filed and were not maintainable. As the impugned orders had been received on 9-1-2008, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders passed in respect of the refund claims relating to M/s. SPIC. 6. There is no dispute that Appeal Nos. C/133 & 134/08 was filed following authorization ordered by the Committee of Commissioners on 15-4-08 whereas the impugned order had been received on 9-1-08. Therefore, these appeals are hit by limitation prescribed in sub-section (3) of Section 129D. As regards Appeal No. C/l12/08 the same has been filed in time and on an authorization issued under the proper provisions of the Customs Act. The respondents does not challenge the appeals filed by the Revenue by way of cross-objection or any submissions during hearing though the respondent is present. In the circumstances, the appeals filed by the Revenue in Appeal No. C/133 & 134 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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