2012 (11) TMI 153

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....appeal proposal itself took more than three months whereas according to Section 129A(3) the appeal itself is required to be filed within three months from the date on which the order sought to be filed against was communicated to the Commissioner of Customs. No explanation has been given for this delay. In fact the delay of 147 days has been explained in one sentence "That the delay has been occurred due to unavoidable co-ordination gaps between different Sections or units of the Department". 2. We do not understand what was the problem involved in processing the papers for appeal especially when we see that subsequently the concerned group took four more months to forward the papers. This would mean that the officer who considered th....

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....erewith miscellaneous application for condonation of delay in four (4) sets in terms of directions of Hon'ble CESTAT on 6-5-2011 for filing another COD application by the department". We have already reproduced the observations of the Tribunal on 6-5-2011 which directed Revenue to file affidavit and not a fresh application for condonation of delay. Unfortunately, this was a failure by not only the officers who did not take the time limit prescribed by the law for filing the appeal seriously but even when Tribunal gave specific directions, these have also not followed properly. 4. Further we also find that even the revised COD application has been signed by an officer of the rank of Dy. Commissioner but we could not find any authorizat....