TMI Blog2004 (12) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory rate which has been foregone on capital goods/consumables in terms of erstwhile customs notification at the time of import of goods should not be demanded from it under Section 28(1) read with Section 72 of the Customs Act 1962. After the appellant had submitted its reply, the deputy commissioner by his order dated 4-6-2001 confirmed the demand and directed the appellant to pay the aforesaid amount along with interest at the rate of 20% feeling aggrieved by the order of the Deputy Commissioner, the appellant filed an appeal before the Commissioner of customs (Appeals), Bangalore which was dismissed by an order dated 4-.3-2003. This order was communicated to the appellant on 19-12-2003. An appeal was filed against the order before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. I say that upto 02/01/2004 the appellant company was under the impression that the application for recall was accepted by the commissioner and hence did not file the appeal earlier. Under these circumstances there is a need to condone the delay in filing the above appeal. Unless such an order is passed, the Appellant Company will be put to grave and irreparable injury. The application for condonation was considered by the Tribunal which came to the conclusion that the cause shown by the appellant for the inordinate delay in filing the appeal was not sufficient. Consequently, the application was dismissed and also the appeal as barred by time. It was this order of the Tribunal which was challenged before the learned Single judge in W. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petition was dismissed. Hence this writ appeal. 2. We have heard the learned senior Counsel appearing for the appellant and also the Senior Standing Counsel for the Central Government and are of the view that there is no merit in the writ appeal. In the application filed before the Tribunal the Company had taken only one ground to seek condonation of the delay in filing the appeal. It was averred therein that it was because of the order passed by this Court in W.P.No.33818/2002 that it filed an application recalling the order of the Commissioner, customs and was awaiting the order thereon which according to the learned Senior Counsel has not been decided till date. We are in agreement with the view of the learned Single Judge that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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