2007 (1) TMI 190

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....try Nos. 214385 and 281949 dated 23-8-2006 respectively giving benefit of Notification No. 6/06 dated 1-3-2006 and consequently grant refund of the Counter Veiling Duty (CVD) and cess on Counter Veiling Duty (CVD) collected illegally and without authority of law with interest at 15% per annum from the date of payment. 2.The petitioner company imported 5250 numbers of Digital Video Disc described as " Project Gotham Racing 3 x box English India Pal DVD" and 1000 numbers of Digital Video Disc described as  "Games Ox Box 360 English India P-RSP- "item " vide Bill of Entry Nos. 214385 and 281949 dated 23-8-2006 from M/s. Micro Soft Regional Sales, Singapore. The goods were classified under CTH 85249999 and falls under Chapter Heading 85....

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....ays from the date of the communication to him of such decision or order: provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days. 5.It is the contention of the learned Additional Solicitor General that even the extended period has been offered the appeals were filed one day belatedly. The authorities under the Act can only act as per the statutory provisions and they have no power to extend the period of delayed filing even for one day or two days. 6.However, the moot point in this case is that the orders passed, which are impugned before the....