HARISH ANIL VASANT Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Issue notice. Mr. Satish Kumar, Advocate accepts notice.

(2.) The question of law sought to be urged in this case is whether the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') was right in rejecting the application seeking condonation of delay, and consequently the appeal preferred by the assessee.

(3.) The assessee suffered an adverse order by the adjudicating Commissioner on 31-8-2012. It however preferred an appeal on 8-6-2012. In support of the appeal, it filed an application seeking condonation of delay which did not spell out the exact time. Besides, there were some defects in the affidavits sworn in support of the application. The Revenue had been contending that the appellant had not disclosed its bona fides, and that the other aggrieved party had even approached the CESTAT earlier. In these circumstances, the explanation given by the present appeal that it had not received the certified copy was unconvincing.