9911796707
TMI Blog2009 (2) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... avindran, Member (J)]. This appeal is directed against the imposition of penalty of Rs. 1, 00,000/- (Rupees One lakh only) on the current appellant by the Adjudicating Authority. 2. The relevant facts that arise for consideration are the Adjudicating Authority has imposed penalty on the current appellant on the ground that he has been one of the persons who has improperly imported car. Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within his power to do so. It is the submission that the learned Commissioner (Appeals) has dismissed the appeal for non filing of the condonation of appeal and the application of condonation of delay is dated 18-2-2008. 4. Learned SDR reiterates the findings of the learned commissioner (Appeals). 5. On careful consideration of the facts and perusal of the record, we find that the Order-in-Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay is neither wilful not intentional and hence delay should be condoned. Suffice to say that the delay in filing the appeal should have been viewed more rationally, we keeping in mind the decision of the Hon ble Supreme Court in the case of Collector, Land Acquisition Anantnag and Another v. MST Katiji and Others as reported at 1987 (28) E.L.T. 185 (S.C.), are of the considered opinion tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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