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2017 (5) TMI 499

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..... re is already considerable unexplained delay in filing the appeals and more than two months' time was available to the Department since the previous hearing, to file a better affidavit - No attempt has been made to give a satisfactory explanation for the inordinate delay, much less every day's delay, in filing the appeals. The Court, therefore, declines to condone the delay of 364 days in filing t .....

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..... AA 8/2017 3. These are two applications by the Customs Department seeking condonation of an inordinate delay of 364 days in filing both the appeals. 4. Both appeals are directed against the common order dated 12th January, 2015 passed by the Custom Excise Service Tax Appellant Tribunal (CESTAT) in Customs Appeal Nos. C/46 and 49/2009 - CU (DB). 5. In both applications the explanation offe .....

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..... s delay about 364 days has occurred in filing the present appeal which is neither intentional nor deliberate but due to the above said bonafide reasons. 6. That if the said delay is not condoned it would lead to irreparable loss to the applicant in terms of revenue. 7. That the present application is being filed in the interest of justice. 6. Finding the above explanation to be u .....

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..... is pointed out by learned Senior counsel for the Respondent that the Supreme Court in its order dated 27th November, 2015 permitted the Department to withdraw the appeals and approach this Court after recording the statement of the Attorney General for India appearing for the Department that the appeals would be filed before this Court within one month from that date. Therefore, the appeals were r .....

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