- (1.) Let affidavit of service filed in Court today be kept on record. Despite service of notice, none appears on behalf of the respondents.
(2.) This is an appeal arising out of the order dated 10th July, 2012 passed by the Customs, Excise and Service Tax Appellate Tribunal, EZB, Kolkata under Sec. 129 of the Customs Act, 1962, on the questions stated in paragraph 14 of the Stay Application.
(3.) Mr. Bharadwaj, learned Advocate appears on behalf of the appellant and presses for formulation of substantial question of law for adjudication in appeal. The facts are the Revenue had preferred an appeal before the learned Tribunal which was delayed by 33 days. In its application for condonation of delay, the Revenue stated the delay had occurred mainly due to misplacement of the file during its movement from one Sec. to another, which resulted in inadvertent delay. The learned Tribunal by the impugned order, inter alia, held: "2. Revenue filed this appeal for condonation delay of 33 (thirty three) days. Revenue could not explain the delay between 18 -11 -2010 to 22 -2 -2011. 3. As per the provisions of Sec. 129, the delay can be condoned in case sufficient cause is shown. Revenue could not show sufficient cause therefore the miscellaneous application for condonation of delay is dismissed. Consequently the appeal is also dismissed and stay petition also gets disposed of.";