2017 (4) TMI 484

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....imported in 2001 may be intimated to the assessee immediately. In consequence, Superintendent of Central Excise, A-1 Range, Office of the Asst. Commissioner of Central Excise, 'A' Division conveyed to the appellants vide letter OC NO.276/2015 dt. 09.07.2015 as follows : "Sub : 100% EOU Request for extension of Warehousing period and permission to re-export of raw materials -  Request for payment of Appropriate duties along with interest - reg." Please refer your application submitted before the Commissioner of Central Excise, Chennai-1 requesting extension of ware-housing period and permission to re-export Rhodium Octonate Dimer imported in 2008 and Solvias Ligand SL-M004-1 imported in 2010 & 2011. Yo....

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....ntry No.315845 dt. 09.10.2010. As the project itself having being stopped, items remained unutilized. Although the said goods had been warehoused, it appears that no permission was sought for extension of warehousing period till 27.02.2013 when the appellants made such request and also sought for permission to re-export the balance stock of the aforesaid materials. Appellant's grievance is that subsequent to this request in a number of reminders they have not been given an early reply. They had even met the Chief Commissioner and other officers of the department in this connection. Ld. Consultant submits that without assigning any reason, they were informed of the decision of the Commissioner rejecting the request for extension of wareh....

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....kept beyond the re-warehousing period and apparently suo moto destroyed by the appellant. 5. Heard both sides and have gone through the facts of the case. 6. In my view, the first aspect to be decided is whether present appeal is maintainable in terms of Section 129A of the Customs Act, 1962. The relevant portion of said section 129A is reproduced herein below :- SECTION 129A. Appeals to the Appellate Tribunal. (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order - (a) a decision or order passed by the Principal Commissioner of Customs or Commissioner of Customs as an adjudicating authority; (b) an order passed by the Commissioner (Appeals) under sec....