2006 (7) TMI 496

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....have filed appeal within 90 days. However, the appellant did not choose to file the appeal. On the other hand the chairman of the Company Shri C. Basava Purnaiah by his letter dated 1st December 04 referring to the impugned order confirmed to the Commissioner of customs that they did not propose to go on appeal. The said chairman in his letter to the Commissioner of Customs on the Company's letter head took a categorical decision not to appeal against the impugned order. The appellant in the application for condonation of delay in para 3.1 contend that in order to avoid the delay in clearing the goods, the demurrage cost involved and as the goods were urgently required by M/s. BSNL and due to various other commercial reasons, they waived th....

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....e appellant. 7.0 The appellant also wishes to submit that even if the benefit of the above said decision has not been pleaded by the appellant, the Commissioner, who is adjudicating the issue as a quasi judicial authority, should have extended the benefit of the decision, suo motu. 8.0 From the grounds of appeal filed by the appellant, it may be observed that the duty demand confirmed against the appellant and the penalty imposed are not at all legally sustainable. As such, irreparable damage would be caused to the appellant, if the delay of 299 days in filing this appeal, is not condoned. 9.0 The appellant also wishes to submit that it has been issued with another show cause notice dated 1-12-2005 (Page Nos. 41 to 44), proposing t....

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....idavit and time chart after completing his argument on 29-5-06; and after finding difficulty in explaining the delay, therefore additional submission have been filed with affidavit of the chairman of Shri Basava Purnaiah and of one person Shri C.P. Suresh. Shri C.P. Suresh has contended in his affidavit that he was responsible for import/export of the Company. He met with an accident on 19-2-05 and was hospitalized. He did not resume work till December 05 and hence the delay should be condoned. The affidavit of Shri Basava Purnaiah contend that Shri C.P. Suresh was authorized to represent any import and export of the Company., He did not attend work till December 05. He had given a letter dated 1-12-04 to the department that Company shall n....

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.... Industries [2001 (135) E.L.T. 515] 5. CCE v. Agro Extracts Ltd. [2002 (144) E.L.T. 6 (S.C.)] These judgments clearly apply to the facts of the case and the judgment cited by the counsel in the case of Bhag Singh & Others v. Major Daljit Singh & Others [1987 (32) E.L.T. 258 (S.C.)] does not apply to the facts of the present case. In the present case, the lapse is patent on record. The appellant company has shifted the blame on their Manager Shri C.P. Suresh for not filing the appeal and his being hospitalized due to accident. The fact remains that the Chairman Shri Basava Purnaiah by his letter dated 1st December 04 had clearly taken a decision not to file the appeal and had discharged the duty liability. The Chairman Shri Basava....