Full Judgment
reported in 1987 (28) E.L.T. 185 (S.C.) and that of M/s. Zenith Electronics reported in 1986 (25) E.L.T. 746.
2. Learned Counsel submitted that the delay was not due to any negligence but due to the genuine reasons inasmuch as that they had filed refund claim in respect of two items. The Asst. Collector has decided on only one item. They were waiting from the Asst. Collector a response to their representation and as a result marginal delay was cause in filing the appeal. Learned Advocate seeks condonation of the delay of 20 days. He further submits that as the refund claim pertained as two items and the claim has not been fully adjudicated, therefore, the order-in-original is not a speaking order and hence he stated that the matter should be remanded to the original authority. In support of his contention for condonation of delay he relies on the judgment rendered in the case of Collector of Customs v. Hindustan Motors reported in 1998 (103) E.L.T. 209 where delay of 69 days was condoned.
Learned SDR reiterates the views expressed by Commissioner (Appeals).
3. On a careful consideration, we notice that the appellant had on a doubt pertaining to non-adjudication in respect of their claim with regard to one more item. They were under a bonafide impression that the Asst. Commissioner would response to their representation. Therefore, the delay of 20 days was not due to any negligence, but due to reason which are acceptable. Taking into consideration the judgment cited, we condone the delay of 20 days. Learned Advocate points out that the matter is required to be remanded to the Asst. Collector, as the order-in-original did not deal with the entire claim pertaining to two items. On perusal of the order we noticed from the preamble that the Asst. Collector has recorded the claim pertaining to two items imported by them. While in the order portion, he has dealt with 'seal kit' only and there is no reason given while rejecting their claim that the seal kit was not correctly classifiable under Heading 9806.00. As the Asst.
Commissioner, has not given reason for rejecting the same, therefore, we deem it proper to remand the case to the Asst. Commissioner to adjudicated the matter after rendering appellants an opportunity for hearing. Thus, the appeal is allowed by remand to Asst. Commissioner.