COMMISSIONER OF CUSTOMS, BANGALORE Vs. SIPANI AUTOMOBILES LTD

JUDGEMENT

(1.) This appeal is filed by the Commissioner of Customs, Bangalore-1 challenging order No. 361/2004-B dated 8-4-2004 [2004 (176) E.L.T. 807 (Tri. - Del.)] passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (CESTAT) vide Annexure-C and seeking confirmation of the order in Appeal No. 72/1999-Cus., dated 28-4-1999 passed by the Commissioner of Customs and Central Excise Appeals, Bangalore vide Annexure-B.

(2.) Though the challenge is made to the order dated 8-4-2004, the appeal is filed only on 16-6-2008 and therefore, the matter is posted for condonation of delay of 1280 days.

(3.) We have heard the learned counsel for the appellant on the question of delay in filing the appeal and perused the application for condonation of delay as well as the application for dispensation of production of the certified copy of the order No. 361/2004-B dated 8-4-2004 passed by CESTAT.