2012 (7) TMI 751

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..... Jindal: Revenue has filed this appeal along with application for stay and application for condonation of delay. To proceed with the appeal, first we have to deal with the application for condonation of delay. 2. This appeal is filed with a delay of 697 days and the reason stated by the learned AR is that the Commissioner (Appeals), Mumbai-II has passed the impugned order. Against that order, if .....

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..... urisdictional Committee of Commissioners reviewed the impugned order, which caused the delay in filing the appeal. 3. As submitted by the learned AR, the delay is due to the reason that the jurisdictional Committee of Commissioners has not reviewed the impugned order earlier due to the above cited reason. Section 129A of the Customs Act, 1962 deals with the provision for filing the appeal before .....

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..... sioners of Customs within 90 days from the communication of the order. Same has not been done in the case in hand before us. Therefore, delay cannot be condoned. 4. Moreover, we have gone through the order passed by the Tribunal on 15/11/2010 wherein also their appeal has been dismissed as not maintainable and this Tribunal has not given liberty to the appellant to take remedial steps. 5. In vie .....

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