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M/s Shreeji Prints Pvt. Ltd. Versus Commissioner of Customs, Ahmedabad

2016 (9) TMI 1012 - CESTAT AHMEDABAD

Condonation of delay - show cause demand notice for duty short paid forwarded to supplier as litigation was carried on by the supplier - impression that appeal would be filed by the supplier - reminder received for recovery of confirmed dues - Held that: - the principles of law as laid down in the case of Office of The Chief Post Master General Vs M/s Living Media India Ltd [2012 (4) TMI 341 - SUPREME COURT OF INDIA] is followed. - No action has been initiated by the applicant in ascertainin .....

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t to accept that the aforesaid non-action by the applicant has been bonafide and devoid of negligence. - Delay not condoned - appeal dismissed - decided against appellant. - Appeal No.C/10194/2016-DB; Application C/COD/10080/2016 -Order No. A/10335/2016 - Dated:- 26-4-2016 - Dr. D.M. Misra, Member (Judicial) And Mr. P.M. Saleem, Member (Technical) For Appellant: Shri K.I. Vyas, Advocate For Respondent: Shri S. K. Shukla, A.R. ORDER Per Dr. D.M. Misra Heard both sides. 2. This is an applicati .....

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i Energy Pvt. Ltd. and the litigation was carried out by M/s Ganpati Energy Pvt. Ltd. through their counsel. It is his contention that the OIA was received by them on 09.12.2014 but it was their impression that ultimately, the Appeal would be filed by M/s Ganpati Energy Pvt. Ltd. on their behalf. However, the Appeal was not filed in time and they came to know about it when a reminder for recovery of confirmed dues was received from the Superintendent, Customs House, Surat, through letter dt.26.1 .....

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Shri Natwar Darrak of M/s Ganpati Energy Pvt. Ltd. 3. On a query from the Bench as to who has signed the Appeal Memorandum, the learned Advocate fairly submitted that their Director has signed all the appeal papers filed before this Tribunal and also before the Commissioner (Appeals). 4. The ld. Authorised Representative for the Revenue vehemently argued that after receipt of the impugned OIA, the Appellant had not taken any steps in pursuing to file the Appeal by M/s Ganpati Energy Pvt. Ltd, w .....

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