2007 (2) TMI 556

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt. [Order per : S.L. Peeran, Member (J)]. This appeal arises from Order-in-Appeal No 12/02 (V) Cus., dated 10-5-02 assed by Commissioner (Appeals) dismissing the appeal on limitation. He has held that there is a delay of 25 days in filing the appeal after expiry of stipulated period of 60 days. He has not accepted the explanation given for delay in filing of the appeal by 25 days. It is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd records to file the appeal. The delay was made by the Department in giving the details. They have also listed out several other reasons. The reasons given by the party are genuine and the Commissioner ought to have considered the same and condoned the delay. The reasons given for condonation of delay in filing the appeal before the Commissioner is accepted and the impugned order is set aside an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X