2016 (1) TMI 591

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....haran, AC (AR) For the Respondent : Shri Parameshwaran, Consultant ORDER Per R Periasami Revenue filed COD application for condoning the delay of 947 days in filing the appeal along with MISC application for grant of stay of the impugned order. 2. We take up the COD application for disposal. It is stated in the application that impugned Order-in-Appeal No. C.Cus. No.1046/2012 dt. 25....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner (Appeals) set aside the adjudication order and allowed the appeal. Revenue pleads at para-9 of the grounds of appeal as well as in the MISC application for condonation of delay that OIA was accepted by the then Committee of Commissioners under NLP on 21.12.2012 on the ground that duty involved was Rs. 90,508/- whereas we find that neither in the OIO nor in the OIA any demand is quantified or c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Committee reviewing the OIA on 24.4.2015 was not made aware of the review already done by another committee on 21.12.2012 as review order was totally silent on the earlier review order dt. 21.12.2012. The present committee has not discussed the question of any monetary limit in the review order nor they discussed whether they are competent to review the order dt. 21.12.2012 and pass another re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ere is also a time limit to review any order and the section does not empower the Committee to review the order beyond the specified period. In view of the above facts, the reason for condoning the delay of 947 days is devoid of merit. Accordingly, MA (COD) is rejected. Consequently, the Revenue Appeal along with Miscellaneous Application for stay of the impugned order is also rejected. 5. We b....