Custom, Excise & Service Tax Tribunal
Commr. Of Customs (Port), Kolkata vs M/S Eastern Micro Electronics Pvt. Ltd on 29 October, 2012
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
EAST REGIONAL BENCH : KOLKATA
MA-402-404/11, SP-1063-1065/11
& Customs Appeal No.311-313/11
Arising out of O/A No.Kol/Cus/CKP/69-71/2011 dated 15.03.2011 passed by Commr. of Customs (Port), Kolkata.
For approval and signature:
SHRI S. K. GAULE, HONBLE TECHNICAL MEMBER
DR. D. M. MISRA, HONBLE JUDICIAL MEMBER
1. Whether Press Reporters may be allowed to see
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982? :
2. Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not? :
3. Whether His Lordship wishes to see the fair copy
of the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
Commr. of Customs (Port), Kolkata
APPELLANT(S)
VERSUS
M/s Eastern Micro Electronics Pvt. Ltd.
RESPONDENT (S)
APPEARANCE Shri A. K. Biswas, Supdt. (A.R.) for the Department Shri B. N. Pal, Adv. for the Respondent (s) CORAM:
SHRI S. K. GAULE, HONBLE TECHNICAL MEMBER DR. D. M. MISRA, HONBLE JUDICIAL MEMBER DATE OF HEARING & DECISION : 29. 10. 2012 ORDER NO.. Per Shri S. K. Gaule :
Heard both sides. The Revenue filed these applications for condonation of delay of 90 days in each case. The Revenue could not explain the delay from 16.03.2011 to 26.09.2011. The delay can be condoned under Section 129A of the Customs Act, 1962, if sufficient cause is shown. The Revenue could not show any sufficient cause. In these circumstances, the miscellaneous applications for condonation of delay are dismissed. Consequently, the appeals are also dismissed. Stay petitions are disposed off.
Dictated and pronounced in the open Court.
Sd/ Sd/
( DR. D. M. MISRA ) ( S.K.GAULE )
JUDICIAL MEMBER TECHNICAL MEMBER
mm
2
Cus Appeal Nos.311-313/11