Custom, Excise & Service Tax Tribunal
Commissioner Of Customs(Port), ... vs M/S.Ibp Co. Ltd on 10 July, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Miscellaneous Application No.MA-91/11
Stay Petition No.SP-214/11
&
Appeal No.Cus.Ap.116/11
(Arising out of Order-in-Appeal No.KOL/CUS/CKP/309/2010 dated 08.11.2010 passed by the Commissioner(Appeals) of Customs, Kolkata.)
FOR APPROVAL AND SIGNATURE
HONBLE SHRI S.K. GAULE, MEMBER(TECHNICAL)
HONBLE DR. D.M. MISRA, 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
Authorative report or not?
3. Whether Their Lordship wishes to see the fair copy
of the Order?
4. Whether Order is to be circulated to the Departmental
Authorities?
Commissioner of Customs(Port), Kolkata
Applicant (s)/Appellant (s)
Vs.
M/s.IBP Co. Ltd.
Respondent (s)
Appearance:
Shri S.Chakraborty, A.C.(A.R.) for the Revenue Shri Biswajit Mukherjee, Advocate for the Respondent (s) CORAM:
Honble Shri S.K. Gaule, Member(Technical) Honble Dr. D.M. Misra, Member(Judicial) Date of Hearing:- 10.07.2012 Date of Pronouncement :- 10.07.2012 ORDER NO.
Per Shri S.K.Gaule.
1. Heard both sides.
2. Revenue filed this appeal for condonation delay of 33 (thirty three) days. Revenue could not explain the delay between 18.11.2010 to 22.02.2011.
3. As per the provisions of section 129 the delay can be condoned in case sufficient cause is shown. Revenue could not show sufficient cause therefore the miscellaneous application for condonation of delay is dismissed. Consequently the appeal is also dismissed and stay petition also gets disposed of.
(Pronounced and dictated in the open court.) Sd/ sd/ (D.M.MISRA) (S.K. GAULE) MEMBER(JUDICIAL) MEMBER(TECHNICAL) sm 2 Appeal No.Cus.Ap.116/11