Custom, Excise & Service Tax Tribunal
Commissioner Of Customs, (Exp), N. ... vs Emirates Shipping Agencies (I) P. Ltd on 29 June, 2009
IN THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
Application No. C/COD/2292/08
in
Appeal No. C/1144/08
(Arising out Order-in-Appeal No. 196 (CWC/CFS) 2008 JNCH dated 22.5.08 passed by the Commissioner of Customs (Appeals), Nhava Sheva)
For approval and signature:
Honble Mr. P.G. Chacko, Member (Judicial)
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 Their Lordships wish to see the fair copy of the Order?
4.
Whether Order is to be circulated to the Departmental authorities?
Commissioner of Customs, (Exp), N. Sheva
Appellant
Vs.
Emirates Shipping Agencies (I) P. Ltd.
Respondent
Appearance:
None for the appellant None for the respondent CORAM:
Honble Mr. P.G. Chacko, Member (Judicial) Date of hearing : 29.6.2009 Date of decision : 29.6.2009 O R D E R No:..
This application filed by the department (appellant) is for condonation of delay of the appeal. It is stated that the appeal is delayed by 35 days. The only reason for delay, as stated in this application, is as follows:- It is delay as the file was not readily traceable.
2. Today there is no representation for the applicant (appellant) despite notice nor any request for adjournment. There is no representation for the respondent either.
3. The above reason stated by the applicant is not sufficient for condoning the above delay. The application is dismissed and consequently, the appeal also gets dismissed as time barred. (Dictated in Court) (P.G. Chacko) Member (Judicial) //SR 2