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TMI Blog1997 (3) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... A. Brahma Deva, Member (J)]. - This is an appeal filed by M/s. Hemal Industries against the impugned order passed by the Collector of Customs (Appeals), Bombay. 2. Shri M.C. Sharma, learned Advocate, appearing for the appellants submitted that Collector (Appeals) was not right in dismissing the appeal as barred by time. He said that although the order of the Assistant Collector was da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated that instead of getting the covering letter intimating the party of his right of appeal and procedure thereof, the respondent sent a demand note and appellant entered in correspondence with the respondent as the appellant was not aware that the order passed by the respondent on 15-4-1986 was appealable. 4. Shri Srivastava, learned Departmental Representative countering the arguments sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to him of such decision or order : Provided that the Collector (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months. (2) Every appeal under this Section shall be in such form and shall be verified in such a manner as may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of three months as per Section 128, not only there must be a cause but it must be sufficient. In the instant case, reason given by the party to condone delay is that since covering letter/preamble was not supplied to the party which resulted in delay. Sufficient cause is not shown either in the application or in the affidavit and date of events and when they came to know the order passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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