TASLEEM AHMAD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The present appeal is directed against the order dtd. 11/4/2022, passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, R.K. Puram, New Delhi in Final Order No.A/50370/2022-EX(DB) in Excise Appeal No.50808 of 2019.

(2.) By the impugned order, the Tribunal rejected the appellant's application seeking condonation of delay in preferring the appeal before the Tribunal, and also imposed costs of Rs.10.00 Lakhs on the appellant. The appellant had preferred the said statutory appeal before the Tribunal to assail the order dtd. 30/6/2017, passed by the Commissioner, CGST, Dehradun. The appeal was accompanied by an application seeking condonation of delay in filing the appeal. Condonation of delay was sought on the premises that the appellant- Tasleem Ahmed was not aware of the passing of the order dtd. 30/6/2017, since he had resigned from the Directorship of the Company in July, 2014. He claimed that he became aware of the impugned order dtd. 30/6/2017 when recovery proceedings were started in pursuance of the said order, only on 21/2/2019.

(3.) Before the Tribunal, the respondent disclosed that the appellant had, in fact, earlier preferred Central Excise Appeal No.50087 of 2018, which appeal was dismissed by the Tribunal on 11/1/2018., because the appellant did not deposit the statutory amount for filing the appeal.