- (1.) We have heard Shri Shambhu Chopra, learned counsel appearing for the appellant. Shri S.P. Kesarwani, Addl. Chief Standing Counsel, Central Excise, Customs and Service Tax Department, Government of India, High Court Allahabad appears for the Commissioner of Customs and Central Excise.
(2.) This appeal under Section 130 (I) of the Customs Act, 1962 is directed against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi dated 17.8.2009 passed in Appeal No.C/379/2006 Q92/09, upholding the penalty of Rs.10 lacs against appellant for violation of Section 114 (III) read with Section 113 of the Customs Act.
(3.) The registry has reported the appeal to be beyond time by 697 days, and has thus reported it to be defective.;