2005 (7) TMI 671

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.... per : N.K. Sodhi, CJ (Oral)]. - The appellant herein imported some consignments of heavy melting scrap and claimed the benefit of a concessional assessment of customs duty by furnishing an undertaking that imported goods would be used for melting purposes in the induction furnace. The claim was accepted by the Department and the goods were cleared provisionally on the appellant executing a bond u....

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....urther appeal was filed before the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, which came to be dismissed on 17-12-2004 on the ground of limitation. There was a delay of 210 days in filing the appeal before the Tribunal and even though an application had been filed seeking condonation of the delay, the said application was dismissed holding that the appellant was negligent and h....