2016 (1) TMI 591

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....: 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. 25.9.2012 was passed by Commissioner of Customs....

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....d 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 confirmed by the authorities as the issue is only ....

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....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 review order on 24.4.2015. On a query raised by the....

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....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 bring it to the notice of the CBEC [Board] and Chief....