Custom, Excise & Service Tax Tribunal
M/S Priya Blue Industries Pvt. Ltd vs C.C., Jamnagar (Prev) on 9 February, 2018
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad C/COD/10073/2017-DB Appeal No.C/10249/2017-DB [Arising out of OIA-JMN-CUSTM-000-APP-001-16-17 dated 06.04.2016 passed by the C.C. Jamnagar(Prev)] M/s Priya Blue Industries Pvt. Ltd. Appellant Vs C.C., Jamnagar (prev) Respondent
Represented by:
For Appellant: None For Respondent: Mr. S.N.Gohil (A.R.) CORAM:
HONBLE DR. D.M. MISRA, MEMBER (JUDICIAL) HONBLE Mr. Raju, MEMBER (TECHNICAL) Date of Hearing/Decision:09.02.2018 Final Order No. A / 10300 /2018 Per: Dr. D.M. Misra None present for the applicant despite notice. The matter has been listed on 28.09.2017, none appeared on that day also.
2. Ld. AR for the Revenue submits that there has been a delay of 178 days in filing the appeal before this forum.
3. In this application the appellant has submitted that since the case is of 18 years old, they do not possess the relevant documents being handed over to the Advocate concerned and the Advocate concerned has not returned the papers to them. Also, they have submitted that the clerk dealing with their work has left the company 2-3 years earlier. The same reasons also advanced before the Ld. Commissioner (Appeals) and they have not defended their case resulting into dismissal of their appeal. Before this forum also, the appellant has repeated the same statements and sought condonation of delay of 178 days. The reason explained by the appellant, in our view, is not sufficient, warranting condonation of delay. Accordingly, MA(COD) dismissed. Appeal is dismissed.
(Dictated and pronounced in the open court)
(Mr. Raju) (Dr. D.M. Misra)
Member (Technical) Member (Judicial)
Neha
2 | Page
C/10249/2017-DB