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2016 (1) TMI 591 - CESTAT CHENNAI

2016 (1) TMI 591 - CESTAT CHENNAI - 2016 (337) E.L.T. 144 (Tri. - Chennai) - Condonation of delay of 947 days - revenue appeal - Held that:- The Revenue seeking to condone the delay of 947 days for the reasons of two Review Committee orders dt. 21.12.2012 and 24.4.2015 is not justified and we are of the considered view that Section 129A (2) or Section 129D of Customs Act does not empower the Committee of Commissioners to review their own order again and take different view. There is also a time .....

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wers of Committee to review the orders under Section 129D and 129A (2) of Customs Act and issue necessary guidelines to the field formations as deem fit. Registry is directed to forward the copy of this order to Chairman, CBEC, New Delhi and Chief Commissioner of Customs, Chennai. - Decided against the revenue. - Appeal No. C/COD/40475/2015, C/MISC/40474/2015 & C/41099/2015 - Dated:- 11-12-2015 - R Periasami, Member (T) And P K Choudhary, Member (J) For the Appellant : K P Muralidharan, AC ( .....

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delay of more than 3 years. 3. After hearing both sides, we find that the reason for delay of 947 days is that impugned order was initially accepted by the Committee of Commissioners on 21.12.2012 as per National Litigation Policy on the ground that the duty amount involved in the case was ₹ 90,508/-. It is stated that the amount involved is more than ₹ 10 lakhs and pleaded for condoning the delay in filing the appeal. 4. On a perusal of OIO dt. 2.2.2010, we find that the adjudicatin .....

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eas we find that neither in the OIO nor in the OIA any demand is quantified or confirmed by the authorities as the issue is only on the classification. The Committee of Commissioners have accepted the said OIO on 21.12.2012 on merits and the Revenue did not submit the copy of first review order dt. 21.12.2012. From the above, we find that another review order dt. 24.4.2015 was passed by the Committee of Commissioners comprising the Commissioner of Customs, Chennai-II and Commissioner of Customs, .....

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