2016 (9) TMI 176

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..... nfer power on the Appellate Authority to condone the delay beyond the period of thirty days. Though this has been the rule, there have been certain exceptions where this Court has exercised its extraordinary jurisdiction, considering the peculiar facts and circumstances of the case. The Order-in-Original which was passed on 10.11.2004, is yet to be given effect to and it has not attained finality, .....

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..... passed by the first respondent, appellate authority, rejecting the appeal filed by the petitioner as against the Order in Original dated 10.11.2004, wherein penalty of ₹ 18,56,172/- has been imposed on the petitioner under Section 116 of the Customs Act, 1962 for his failure to account for the short-landing of 232.17 MTS of heavy melting scrap. 4. The appeal has been rejected as time bar .....

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..... bark upon such exercise when outer time limit has been fixed in a statute. Though this has been the rule, there have been certain exceptions where this Court has exercised its extraordinary jurisdiction, considering the peculiar facts and circumstances of the case. In my view, this is a fit case where such exercise should be done for the reason that Order-in-Original which was passed on 10.11.2004 .....

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