2001 (6) TMI 332

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..... rder per : S.L. Peeran, Member (J)]. - This appeal arises from impugned order passed by the Commissioner in Order-in-Appeal No. 16/96, dated 30-8-1996 dismissing the appeal as time barred having been filed 45 days after the initial period of 3 months prescribed for filing the appeals. 2. Ld. Counsel submits that there is a mistake in the order inasmuch as the Commissioner has taken provisi .....

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..... al of the records, we notice that the appellants had filed an application for condonation of delay giving detailed reasons for the delay. They have stated in their letter to the Commissioner on 31-7-1996 that they were waiting for specific licence from DGFT covering the goods which had arrived and which were in dispute. It has also been stated that there were some communication gap between the Hea .....

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