2015 (1) TMI 116

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....for the Appellant. Shri A.S. Hasija, Advocate, for the Respondent. ORDER This matter was heard previously. At the request of Revenue that was adjourned for further hearing today. 2. The issue arises in this appeal is whether decision taken under Section 129D(3) of Customs Act, 1962 (hereinafter referred to as "the Act") beyond a period of three months from the date of communicatio....

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....y. Once decision is taken by the committee within three months of date of communication of order sought to be appealed, appeal is filed by the Revenue within a month thereof. If there is a delay in filing the appeal after decision is communicated under Section 129D(1) duly with the time prescribed by Section 129D(3) of the Act, Tribunal is vested power to consider condonation of such delay in fili....

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....issioner of Customs on 4-6-2013. Revenue submitted that Review Committee reviewed the impugned order and signed the same on 29-11-2013. Thereafter Revenue filed appeal on 29-11-2013. According to the limitation prescribed, last date for filing appeal was 3-10-2013. 5. Above chronological event shows that Review Committee had not taken decision to seek appeal for nearly five months of commu....