EXCEL SHIPPING SERVICES Vs. COMMISSIONER OF CUSTOMS, COIMBATORE

JUDGEMENT

(1.) THIS appeal is against an impugned order passed on 28-05-09. The appeal was filed on 23-02-2011. Since there was a delay in filing of the appeal, the appellant has also filed an application for condoning delay of 546 days from the date of impugned order to the date of filing of the appeal. In the application for condoning delay, the submission made by the applicant is that the applicant had not received the copy of the order originally dispatched by the office of the adjudicating authority. The applicant submits that he came to know about the outcome of the adjudication proceedings and also about further proceedings by other persons involved in the adjudicated matter from his lawyer who gave him a copy of the impugned order. Then applicant states that he immediately searched his office records and enquired with the staff and noticed that neither the impugned order was served on him nor any demand for collecting the penalty was made on the applicant in this case. The relevant paragraphs in the application for condoning delay are reproduced below :-

(2.) WHEN the matter came up for hearing on 12-09-2013, Revenue produced proof by way of extract of their dispatch register showing dispatch of the order by speed post on 29 -6 -2009. Further The Authorized Representative for Revenue also produced letter No. 111156-03509 dt. 07/04/2011 addressed to the Deputy Commissioner, Office of the Commissioner of Customs and Central Excise, Coimbatore reading as under :-

(3.) I submit that as the delay in filing the above appeal is not attributable to the appellant for any reason, the delay of 546 days in filing the above appeal deserves to be condoned.