HINDUSTAN LEVER LTD. Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) IN COD application Nos. 323 & 325/2007, there is a delay of 25 days in filing the appeals. The appeals have been filed along with the COD applications. It was submitted that the (delay is caused due to oversight and the issue is and was contested before the authorities. The explanation given in the applications is justified and hence, the marginal delay on filing the appeals is condoned. The COD applications are allowed and the appeals are taken on record.

(2.) IN COD application Nos. 349 -365/2008, we find that these applications have been filed for condoning the delay in filing the supplementary appeals. In terms of the Tribunals practice, the delay in filing the supplementary appeals is condoned. The COD applications are allowed and the appeals are taken on record.

(3.) AT this juncture, the learned Counsel submits that the issue involved is regarding applicability of provision of Section 128A of the Customs Act, 1962. It is submission that in this case, the Commissioner (Appeals) has remanded all the matters to the Adjudicating authority to re -consider the issue. The learned Counsel drew our attention to Final Order Nos. 1350 to 1359/2008, dated 25 -11 -2008, wherein this Bench has clearly held that the Commissioner (Appeals) could not have remanded the matter to the Adjudicating authority, after the amendment to the provision of Section 128A of the Act.