COMMISSIONER OF CUSTOMS Vs. ASHOK KUMAR

JUDGEMENT

(1.) C.M. 7923/05: This appeal has been filed by the Revenue against the order dated 11th September, 2003 passed by the Customs, Excise and Service Tax Appellate Tribunal in A. No. C/571/2002 -NB(S) [ : 2003 (158) E.L.T. 441 (Tribunal)]. Along with the appeal the appellant has filed an application under Sec. 5 of the Limitation Act praying for condonation of delay in filing the appeal. The application is dated 10th May, 2005 and it is stated that there is a delay of about three months and seven days in filing the appeal. Prima facie, it appears that there is a delay of one and a half years but in the application it is stated that the appellant came to know about the decision of the Tribunal only on 23rd July, 2004 when the respondent filed a refund claim. The refund claim was of Rs. 1 lakh which was the amount deposited by the respondent in satisfaction of the condition precedent to the hearing of the appeal.

(2.) The respondent has filed a reply to the application in which it is stated that the application for refund was made to the appellant on 8th June, 2004 along with all necessary documents and orders which were annexed along with the application. It is submitted, on that basis, that the appellant ought to have known of the passing of the order on 8th June, 2004 (date of the receipt of the application) and not on 23rd July, 2004.

(3.) Learned counsel for the respondent informs us that the amount has already been refunded sometime in 2004 itself while the present appeal has been filed, as mentioned above, in May, 2005.