2025 (11) TMI 697

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....Jayaraj, Advocate For the Respondent : Shri Anoop Singh, Authorized Representative ORDER PER: SHRI P. DINESHA: This Appeal is filed by the Appellant-Importer wherein, it has questioned the dismissal of Appeal by Commissioner (Appeals) for the reason of 'delay' in complying with the order of CESTAT. From the Grounds of Appeal and Form No.C.A-3, we notice that the Appellant has mentioned....

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....e Appellant had preferred Appeal before the Tribunal and the CESTAT vide Final Order No. No.41009/2014 dated 18.12.2014 had directed the Appellant to deposit "Rs.72,047/- within two weeks from today/and produce the challan before the Ld. Commissioner (Appeals) within third week....". The Ld. Commissioner (Appeals) going by the dates, has held that the Appellant had violated the above direction and....

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....4 had directed the '.....appellant to deposit Rs.72,047 within two weeks from today and produce the challan before the Commissioner (Appeals) within third week.....' . The said order was signed only on 22.12.2014, even though the date of hearing/decision was 18.12.2014. From a perusal of the said final order, we find that the certified copy of the same was signed/issued by the CESTAT Registry only....