Review Order Delay Without Board Extension not condonable: CESTAT Chennai

Commissioner of Customs Vs Nippon Thermostat (India) Ltd. (CESTAT Chennai) CESTAT Chennai held that delay of 20 days in passing review order without extension order of the Board is not condonable. Accordingly, order passed by Commissioner of Customs (A) upheld. Facts- The appeal has been preferred by the Commissioner of Customs, Chennai-III whereby the Commissioner (Appeals) had dismissed the appeal preferred by the department against the Order-in-Original dated 16.09.2014 passed by the Deputy Commissioner of Customs Special valuation Branch in respect of M/s. Nippon Thermostat (India) Ltd, on...