T.P. Nambiar, Member (J) - (1.) THESE four appeal files bearing four different file numbers actually appear to relate to only one appellate order passed by the Appellate Collector of Customs, Calcutta, as pointed out by the learned Senior Departmental Reprsentative, Sri Biswas. He stated this in reply to the submissions made by Sri Lala, learned counsel for the appellants. He clarified that initially a revision petition had been filed by them before the Government of India which was transferred to the Tribunal. He showed the letter dated 27th August, 1982 received by them from the Registry of this Bench, wherein it had been stated that their revision application registered vide No. 372/208/82-Cus-II had been transferred to the Tribunal and has been registered as CD(T) Cal 60/82. In this letter there is a reference to orders in appeal dated 31-10-1981. The reference to order in original which are shown in the letter are 2-2A/80 dated 6-7-1981. This very appeal which was registered under No. 60/82 was again registered under No. CD(T) Cal - 207/82. At an earlier stage of the proceedings they were directed to file a separate appeal, as one appeal could not be presented against an order in appeal which disposed of two orders in original. The other appeal filed and registered as C-521/88 was with reference to their second appeal filed by them in furtherance of the directions given by this Bench. The learned counsel also clarified that the fourth appeal bearing No. CD(Cal) 275/82 was not actually a separate or self-contained appeal, but they sent certain documents in response to the letter from the Tribunal, and these documents also were treated as separate appeals giving the number as CD(Cal) 275/82. Thus he agreed with what had been stated by the learned SDR that all these four appeal numbers could be effectively disposed of by taking on one appeal.
(2.) Regarding the question of time bar, the learned counsel stated that this point had been argued by them in one of the earlier hearings before this Bench. He showed the forwarding letter under which their revision application was sent to the Government of India. This covering letter is dated 9th June, 1982. On a perusal of the relevant papers in the appeal files, we find that the revision application has been received by the Government of India on 12th June, 1982. This letter forms part of the present appeal file. Since the revision application had already been received by the Government of India within a period of six months from the date of receipt of the Appellate Collector's order in appeal, it would appear that the same had been filed within time, and the question of time bar would not arise.
(3.) AS regards appeal No. C-521/88, the learned counsel submitted that this appeal had been filed by them in pursuance of the direction from this Bench as only one appeal had been filed by them earlier. Since this was filed subsequently as per the direction of the Bench, the delay involved in filing this could be condoned. We are satisfied that in the circumstances of the case, the request for condonation of delay is admissible. The delay is accordingly condoned. The appeal is taken up for decision on merits.;