(Sanjay Kishan Kaul and Hemant Gupta, JJ.)
Commissioner of Customs Chennai __________________ Appellant;
v.
Volex Interconnect (India) Pvt. Ltd. __________________ Respondent.
Civil Appeal D. No. 9348/2021, decided on July 16, 2021
The Order of the court was delivered by
Order
1. The appeal has been filed after a delay of 584 days and the application for condonation of delay sets out that though the appeal was allowed on 02.07.2018, by the time this order was examined, it was 19.11.2020, i.e, over two years have passed!
2. This is one more case of what we have already categorized as “certificate cases” and we do not delve further, as the purpose seems just to bring the matter to the Courts to put a closure to the same without giving any cogent explanation for condonation of delay in terms of “Office of the Chief Post Master General v. Living Media India Ltd.”, (2012) 3 SCC 563.
3. We have also examined the case on merits despite the aforesaid and find that a correct view has been taken by the Tribunal as the Department itself is treating the assessee in the same manner for subsequent years so far as classification is concerned.
4. We are thus of the view that for both the aforesaid reasons, the appeal is not liable to be entertained.
5. The appeal is dismissed accordingly.
CIVIL APPEAL Diary No(s). 9348/2021
Commissioner of Customs Chennai ______________________ Petitioner
v.
M/s. Volex Interconnect (India) Pvt. Ltd ________________ Respondent
(FOR ADMISSION and IA No. 61303/2021-EX-PARTE STAY and IA No. 61302/2021-CONDONATION OF DELAY IN FILING APPEAL)
Date : 16-07-2021 This petition was called on for hearing today.
(Before Sanjay Kishan Kaul and Hemant Gupta, JJ.)
For Petitioner(s) Mr. K.M. Nataraj, Ld. ASG
Mr. Amit Sharma, Adv.
Mr. Shailesh Mudiyal, Adv.
Mr. M.K. Maroria, Adv.
Mr. Prashant Bhagwati, Adv.
Mr. Mukesh Kumar Maroria, AOR
For Respondent(s) Ms. Charanya Lakshmikumaran, AOR
Mr. Aditya Bhattacharya, Adv.
Ms. Apeksha Mehta, Adv.
Ms. Mounica Kasturi, Adv.
UPON hearing the counsel the Court made the following
ORDER
6. The appeal is dismissed in terms of the signed order.
7. Pending application stands disposed of.
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