Case Law Details
Commissioner of Customs (Exports) Vs Mehra Eyetech Pvt. Ltd. (CESTAT Chennai)
CESTAT Chennai held that as department failed to provide any evidence to establish the date on which Order-in-Original was received by the reviewing cell. Hence delay in filing of appeal by department dismissed as time-barred.
Facts- The respondent, namely, Ms. Mehra Eyetech Pvt. Ltd., filed claim for refund of 4% CVD in respect of various Bills of Entry as per Notification No.102/2007-Cus dated 14.09.2007 as amended. After due process of law, the original authority sanctioned the refund. Against this order of sanctioning the refund, Department filed appeal before the Commissioner (Appeals) and vide order impugned herein the Commissioner (Appeals) and dismissed the appeal of the Department as time barred. Hence the Department is now before the Tribunal.
Conclusion- Sub Section (3) of Section 129 D provides that every such order under Subsection (2) shall be made within a period of three months from the date of communication of the decision or order passed by the adjudicating authority.
It is stated that the Department did not provide any evidence to establish on which date the Order-in-Original was received by the Reviewing Authority. In spite of repeated request to furnish the original case files in order to check the date on which the Order-in-Original was received by the Reviewing Authority, the Department did not respond.
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