2015 (10) TMI 1525

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....nt : Shri M K Mall, Asst. Commr. (AR) For the Respondent : Shri J S Sanghvi, Adv. ORDER Per: Anil Choudhary: The Revenue have filed this appeal being aggrieved with the Order-in-Original No. 43/2011 dated 30.04.2011 passed by the Commissioner of Customs (Export), JNCH Nhava Sheva. 2. The Counsel for the respondent Mr. J.S. Sanghvi raises a preliminary objection that the appeal is ti....

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....ly no appeal can be filed by the Revenue in absence of a legal review order. The purported order of review dated 6/9/11 is non-est in the eyes of law. The Counsel prays for dismissal of the appeal as Tribunal cannot condone the delay in passing the order under sub Section 3 of Section 129D (review order), there being no provision for the same. The Tribunal is empowered to condone the delay in fili....