Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1997 (6) TMI 106

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e President]. The prayer in the application is for condonation of delay of 17 days beyond the period of 3 months provided for the purpose under the Customs Act. In the Condonation of Delay application the following reason has been given for the delay in filing the appeal : The Order-in-Appeal No. 44/96 was received in this office on 1.10.1996. Though the review order has been passed within .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... notings in the file to ascertain whether the papers had been kept-over by a particular person all along without any action in this regard. We had pointed out to the learned SDR that a general plea that the delay occurred because somebody in the hierarchy had a certain impression about reckoning the limitation for filing the appeal could not be accepted. 3. To-day when the matter was called, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... explanation was called for from the said Assistant and is not also able to enlighten as to what was the monitoring being done in the matter of filing the appeal and the action by the supervisory authorities over the dealing Assistant to ensure filing of the appeal within time. 5. The respondents are absent. 6. We observe that while the delay of 17 days may appear to be not very high, any dela .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rs to ensure the filing of the appeal within time, because of the inaction on the part of the dealing Assistant the appeal could not be filed within time. In a situation like this, therefore, in the absence of any acceptable basis having been laid out for condonation of delay, we are not able to accede to the request of the learned SDR for condonation of the delay. We, therefore, dismiss the praye .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates