2002 (5) TMI 131

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....d this application seeking condonation of delay of 590 days in filing the appeal. It is stated in the application that the reason for the delay is that the file was mixed up with the old files of the dealing official and considerable time was spent to trace out the original documents and for preparation of the appeal which is purely administrative in nature and it may be condoned. The Commissioner....

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....bove O-in-A for the purpose of review. The original case file could not be traced. Staff of Refunds Section searched for the file in refunds section as well as Records Section. Even after serious efforts were made to trace out the file the original case file was not traced till date. However, Custom House, received refund application filed by the Importer based on O-in-A. A new file was opened in ....

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....s for comments on acceptability of O-in-A 1 4 17-1-2000 File received from AC Refunds 5 5 21-1-2000 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....

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....-11-2001 File submitted to AC (RC) after corrections 3 23 19-11-2001 File submitted to Commissioner for approval 3 24 20-11-2001 Received the file from Commissioner and appeal filed in CEGAT. 1     Total 619" 2. In terms of the time chart, the delay is 619 days while in the Affidavit the delay to be condoned, has been shown to be 590 days. As per the affidavit another affi....