TaxTMI 
TaxTMI 
2020 (7) TMI 61
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.... bills all dated 20th September, 2012 declaring the goods as "articles of brass". The shipping bills were filed to claim the draw-back of Rs. 95364.58 on the brass items. The goods related to these shipping bills were got physically examined and majority of articles in three of the consignments were found to be the "articles other than that of brass". Shri Abhishek Saxena, Manager of the appellant while getting his statement recorded under section 108 of the Customs Act has admitted that the consignment was declared as "articles of brass" but by mistake the "articles other than that of brass" got loaded from their premises to be sent to ICD PPJ. The said mistake was mentioned to have occurred due to the new staff of the appellant. It is the....
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....brass" though few "articles other than that of brass" were also there. It is impressed upon that those articles though were of zinc but were actually brass-polished articles. Hence the allegations of mis-declaration are not attracted. It is also submitted that there was sufficient explanation given to Commissioner (Appeals) for the impugned delay of more than a month in filing appeal before him but the Commissioner (Appeals) has failed to take the same into consideration. The order under challenge is therefore prayed to be set aside. Appeal is prayed to be allowed. 4. Per-contra, it is submitted on behalf of the Department that there is admittedly, substantial delay in filing the appeal before Commissioner (Appeals). Commissioner (Appeals)....
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....n the score of limitation itself. 6. The Commissioner (Appeals) has a statutory mandate in view of Section 35 of CEA, 1944 to not to accept appeal if filed beyond 30 days of the expiry of the period of 60 days from the date of receipt of order. The Hon'ble Apex Court in the case of Singh Enterprises vs CCE, Jamshedpur reported in 2008 (221) ELT 163 while upholding the order of Commissioner (Appeals) dismissing the appeal on ground of limitation has clarified as follows:- "10. Sufficient cause is an expression which is found in various statutes. It essentially means as adequate or enough. There cannot be any straitjacket formula for accepting or rejecting the explanation furnished for delay caused in taking steps. In the instant case, the....