TMI Blog2010 (7) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order]. - Heard both sides. 2. This appeal has been filed by the Deputy Commissioner of Customs with a stay application and an application for condonation of delay in filing the appeal. The authorization which has been filed from the Committee of Commissioners only authorizes filing of the appeal and filing of the stay petition. It does not authorize the Deputy Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to hear the appellants and pass a speaking order. Therefore, it is not obvious how the case is sensitive in nature requiring more time to consider filing an appeal.
5. I am of the view that this is not a fit case for condoning the delay in filing the appeal. Hence the COD application along with appeal and the stay petition is dismissed.
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