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2015 (9) TMI 1027 - ANDHRA PRADESH HIGH COURT

2015 (9) TMI 1027 - ANDHRA PRADESH HIGH COURT - 2015 (323) E.L.T. 350 (A. P.) - Condonation of delay - delay of about 175 days in filing the appeal - refund of the import duty wrongly paid - Held that:- Confusion arose due to the wrong-pasting of the speed post slips by the Office of the respondent to the Bollaram address instead of Bachupally address. The application was dismissed solely on the ground that though the order was received on 28.10.2010, no cogent explanation was given from 28.10.2 .....

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i A. Ramalingeswara Rao, JJ. Judgment P.C: (per the Hon ble Sri Justice A. Ramalingeswara Rao) This Central Excise Appeal is directed against the order, dated 27.09.2012 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (for short the Tribunal ) in COD No.219/2011 in Customs Appeal No.1956/2011. The appellant herein filed an appeal before the Tribunal against the order, dated 21.10.2010 passed in Order-in-Appeal No.89/2010 (H-II) Cus, together with an .....

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ly, sent a letter on 04.02.2011 requesting the Commissioner (Appeals) to provide them a copy of the said order. The Superintendent of the Office of the Commissioner (Appeals) vide letter, dated 11.02.2011, intimated the appellant that the order was passed in Order-in-Appeal No.89/2010 (H-II) Cus on 21.10.2010 and despatched on the same day itself to Bollaram address of the appellant as per subject Appeal Memoranda enclosing a photo copy of the despatch register evidencing despatch of the same th .....

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correct address at Bachupally only, but there was wrong-pasting of speed post slip. Another letter was also posted to Bollaram address. They admitted the addressing of the cover properly to the Bachupally address, but sent to the Bollaram address. After receipt of the said letter, when the appellant made enquiries in Bachupally Unit, it has come to light that on 09.07.2011, some Officer in R&D Wing of the Unit had received the order, dated 21.10.2010, on 28.10.2010 and since he was not awar .....

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ved by the appellant on 28.10.2010. The appeal was filed on 21.07.2011 with the above delay. In the present application, it is admitted that some officer in the R&D Wing of the Unit had received Order-in-Appeal No.89/2010, dated 21.10.2010 on 28.10.2010. It is further submitted that the said Officer was not aware of the importance of the said order-in-appeal and hence, kept it in his drawer and failed to intimate/deliver the same to the concerned Officers of the Unit. It is further submitted .....

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f the Commissioner (Appeals), they came to know on 09.07.2011 only about the receipt of the order-inappeal. The written submissions filed by the appellant give a sequence of events starting with a dated 04.02.2011. Though the order-in-appeal was admittedly received by the appellant on 28.10.2010, there is no cogent explanation of the delay between that date and 04.02.2011. That some Officer in the R & D Wing of the appellant received the order-in-appeal and, without realizing its importance, .....

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