O-in-O of year 2007 obtained under RTI Act in 2011 and appeal filed - Delay condoned by CESTAT
AN order-in-original was apparently passed against the appellant in the month of September, 2007 by the Commissioner of Customs (Export Promotion), Mumbai but they did not receive it. Subsequently, whether any attempt was made to recover the dues by the Revenue authorities is not forthcoming.
Be that as it may, in the year 2011, the appellant filed an application under the RTI Act, 2005 and managed to get the order copy.
On receipt of the order on 27/09/2011, they filed an appeal on the 26/12/2011 before the CESTAT, WZB, Mumbai.
Along with the stay application filed, the applicant is seeking condonation of the delay in filing the appeals.
The Revenue representative informed the Bench that after the order was passed in September, 2007, the department had sent the same at the address of the applicants and thereafter was put up on the notice board. However, he admitted that they have no record evidencing the dispatch of the order on the applicant's address.
The Bench observed -
"5. Considering the submissions, we find that appeal is to be preferred within 90 days of the communication of the impugned order. As the impugned order has been received by the applicant on 27.09.2011 and appeals have been preferred on 26.12.2011 which is within three months of the communication of the order, therefore, delay is condoned.
6. For stay application, the ld. AR sought time to go through the records. Therefore, matter is adjourned for consideration of stay application on 25.03.3013. Status quo to be continued."