2002 (5) TMI 131

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....ppeal which is purely administrative in nature and it may be condoned. The Commissioner has filed an Affidavit through the learned DR today which has not been attested before the Oath Commissioner. The statement made in the said Affidavit by the Commissioner and the time chart submitted by them is extracted below. "AFFIDAVIT I, Joseph Dominic, Commissioner of Customs (Sea), Custom House, Chennai, do hereby solemnly affirm and declare as under : The Order-in-Appeal C.Cus No. 8/2000, dated 7-1-2000, passed by Commissioner of Customs (Appeals), Chennai, was received in the Customs House on 10-1-2000. The appeal should have been filed before Hon'ble CEGAT, Chennai, on or before 9-4-2000. However, the appeal was filed on 20-11-2001 afte....

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.... File marked to DOS (RC) by AO (RC) to enclose a copy of O-in-O 5 6 25-1-2000 DOS Received the file marked by AO and DOS marked to DA. 4 7 27-1-2000 Note to refunds to forward the case file sent. 2 8 16-2-2000 Ist Reminder note to Refunds to forward the case file. 20 9 7-4-2000 2nd Reminder sent to Refunds. 46 10 9-11-2000 3rd Reminder sent to Refunds to forward the case file. 173 11 10-10-2001 Dealing assistant kept the file. 321 12 20-10-2001 Commissioner ordered to file an appeal 10 13 23-10-2001 File marked to AO (RC) by AC (RC) 3 14 30-10-2001 File marked to EO (RC) by AO (RC) 7 15 30-10-2001 Case file linked and put ....