2023 (6) TMI 202

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....23 3. Exemption allowed, subject to all just exceptions. 4. The application stands disposed of. CUSAA 45/2023 5. The Revenue has filed the present appeal impugning an order dated 28.09.2022, passed by the learned Customs Excise & Service Tax Appellate Tribunal ('CESTAT'), rejecting the Revenue's application (Application No. 50612/2022) seeking condonation of delay in filing the said appeal. 6. The Revenue had filed the said appeal before the learned CESTAT assailing the Order-in-Appeal dated 06.10.2017, whereby the Commissioner of Customs (Appeals) had rejected the Revenue's appeal against the Order-in-Original dated 17.12.2014. 7. The controversy before the Adjudicating Authority related to the evaluation of the goods imported by the....

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.... defects. 12. However, the appellant failed and neglected to clear the defects. Consequently, the Registry returned the appeal to the Revenue under cover of the letter dated 08.05.2018. 13. There is some controversy as to whether the Defect Notices were received by the concerned department. According to the Registry of the learned CESTAT, all notices were correctly addressed and dispatched. The appellant denies knowledge of the same. 14. However, there is no dispute that the letter dated 08.05.2018, under cover of which the appeal was returned to the Revenue, was received. The said letter clearly indicated that the appeal was being returned for the reason that the defects had not been removed till that date. 15. Despite, the receipt of ....