2003 (11) TMI 432

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Vide his impugned order, the Commissioner (Appeals) has rejected the appeal filed before him by refusing to condone the delay of twenty-nine days in filing the appeal. 2. As per facts on record, the appellants filed one Bill of Entry dated 5-3-2002 and deposited the duty on 6-3-2002 at normal rate without claiming the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... no justifiable ground for late filing of the appeal. 4. Shri B.J. Mookherjee, learned Advocate for the appellants submits that they were under the bona fide impression they have taken up the matter with the Deputy Commissioner, paid the duty under protest, and have also lodged the Refund Claim with the Assistant Commissioner. He submits that as per the decision of the Tribunal in the case of Mec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as filed before the Commissioner (Appeals) against the Assessment Order, when their pursuasion with Customs Authorities did not result in a favourable order to them. In these circumstances, we are of the view that the Commissioner (Appeals) should have condoned the delay and should have decided the appeal on merits. We accordingly set aside the impugned Order, condone the delay in filing the appea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X