2019 (1) TMI 783

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....hri Anil Balani i/by Devraj Kansara, for the Respondent. ORDER This motion seeks condonation of 778 days delay in filing the appeal from the impugned order dated 13th March, 2015 passed by Customs, Excise and Service Tax Appellate Tribunal (for short "the Tribunal"). The appeal has been filed on 5th December, 2017. The last date for filing the appeal is 20th October, 2015. Therefore, the del....

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....) the respondent had approached the proper officer to implement the impugned order dated 13th March, 2015. In fact, the affidavit in terms of mentions names of the proper officers, whom the respondent had met and requested for implementation of the impugned order dated 13th March, 2015. Therefore, Shri Balani, the Learned Counsel for the respondent submits that on these facts, the delay should not....

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....per officer of Customs to implement the impugned order dated 13th March, 2015 of the Tribunal. If the Officer of the Department were under the genuine belief that the appeal from the earlier order dated 20th March, 2013 of the Tribunal to this Court, would govern the issue, then it would have been so responded. We also note that this appeal has been filed on 15th December, 2017 that is much after ....