2007 (12) TMI 381

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....ppeals, namely Mohd. Osman and Abdul Rehman were penalized under Section 112(a) of the Customs Act, 1962 by imposing a penalty of Rs. 10 lakhs. Revenue was also pursuing the matter by way of prosecution in the Court of Law. We find that the Order-in-Original was passed on 27-2-2004. However, the appellants filed the appeals only in the year 2006. The matter came up before the Tribunal for hearing on 22nd September, 2006. Since there was inordinate delay of 829 days in filing the appeals, the appellants were directed to file COD application along with the affidavit. The learned Departmental Representative was also asked to report proof of service of the Adjudication order by the adjudication section in the Commissionerate office. 3. ....

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....e stated that consequent to the receipt of the Order-in-Original, the appellant filed an appeal to the Tribunal. In view of the inordinate delay he was asked to file the COD application and to file his affidavit. In the affidavit, he stated that he received the Order-in-Original along with letter dated 6-3-2006 by Registered post only on 9-3-2006. He has stated that if the Adjudication order of the Respondent had been served on him earlier, he would have COD application only preferred the appeal in time. Therefore, he stated that there was no delay in filing the appeal and he is filing the COD application only in compliance of the order of the Tribunal. Therefore he requested the Tribunal to condone the delay in filling his appeal No. C/245....

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....ized Representative for the Department states that the affidavit will be filed by 7-9-2007. 2. Post the applications for hearing on 17-9-2007." Finally the matter came up for hearing before this Bench on 28-11-2007. 4. Mr. Anand Seshu, the learned Advocate appeared on behalf of the appellants and Ms. Sudha Koka, the learned SDR for the Revenue. 5. We heard both the sides and perused a the records. In these cases, the Adjudication Order was issued in the year 2004. The date of the impugned order is 27-2-2004. However the appellants came in appeals before this Tribunal only in the year 2006. They were advised to file COD applications. In their affidavit, they have stated that they came to know about the impugned ord....