2011 (3) TMI 953 - AT - Customs

Application for condoning - Delay of twenty four days - Limitation - The appellate authority has observed in as much as no evidence of illness was produced, in spite of the opportunity is having been granted to the appellant, delay cannot be condoned - As such the appellants should be given an opportunity to properly explain the delay along with evidences before Commissioner (Appeals) - Accordingly after allowing the COD applications, set aside the impugned order and remand the matter to Commissioner (Appeals) for reconsideration of COD application.

Summary

The Appellate Tribunal CESTAT, Ahmedabad remanded the case to the Commissioner (Appeals) for reconsideration of a COD application for condoning a delay in filing an appeal, as no evidence of illness was produced by the appellant initially. The appellants were given an opportunity to explain the delay with proper evidence. The impugned order was set aside for further consideration.