TaxTMI 
TaxTMI 
2006 (7) TMI 119
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....C. Basava Purnaiah by his letter dated 1st December 04 referring to the impugned order confirmed to the Commissioner of customs that they did not propose to go on appeal. The said chairman in his letter to the Commissioner of Customs on the Company's letter head took a categorical decision not to appeal against the impugned order. The appellant in the application for condonation of delay in para 3.1 contend that in order to avoid the delay in clearing the goods, the demurrage cost involved and as the goods were urgently required by M/s. BSNL and due to various other commercial reasons, they waived the show cause notice and requested for adjudication. They paid the duty of Rs. 3,11,24,534/- on various dates. They did not prefer the appeal an....
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.... the Commissioner, who is adjudicating the issue as a quasi-judicial authority, should have extended the benefit of the decision, suo motu. 8.0 From the grounds of appeal filed by the appellant, it may be observed that the duty demand confirmed against the appellant and the penalty imposed are not at all legally sustainable. As such, irreparable damage would be caused to the appellant, if the delay of 299 days in filing this appeal, is not condoned. 9.0 The appellant also wishes to submit that it has been issued with another show cause notice dated 1-12-2005 (Page Nos. 41 to 44), proposing to include the value of the software in the value of the manufactured hard ware items supplied by the appellant, for the purpose of payment of duty of ....
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....n filed with affidavit of the chairman of Shri Basava Purnaiah and of one person Shri C.P. Suresh. Shri C.P. Suresh has contended in his affidavit that he was responsible for import/export of the Company. He met with an accident on 19-2-05 and was hospitalized. He did not resume work till December 05 and hence the delay should be condoned. The affidavit of Shri Basava Purnaiah contend that Shri C.P. Suresh was authorized to represent any import and export of the Company., He did not attend work till December 05. He had given a letter dated 1-12-04 to the department that Company shall not prefer an appeal against the impugned order. He was under genuine impression that when such letter is given, they cannot prefer an appeal. Therefore he pra....
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.... case of Bhag Singh & Others v. Major Daljit Singh & Others [1987 (32) E.L.T. 258 (S.C.)] does not apply to the facts of the present case. In the present case, the lapse is patent on record. The appellant company has shifted the blame on their Manager Shri C.P. Suresh for not filing the appeal and his being hospitalized due to accident. The fact remains that the Chairman Shri Basava Purnaiah by his letter dated 1st December 04 had clearly taken a decision not to file the appeal and had discharged the duty liability. The Chairman Shri Basava Purnaiah now in his affidavit after a lapse of one year and more has changed his stand to say that his letter is as a result of the persuasion by the Commissioner. This is a clear after-thought and canno....