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TMI Blog2018 (7) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... vide acknowledgement dated 08.06.2010 - Held that:- The discretion to condone the delay is a statutory power and is not a matter of right for the appellant to expect the delay to be condoned automatically, without there being at least a request in some form or the other. At the same time, judicial propriety demands that in the interest of justice a delay could be condoned even if there is a verba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent ORDER PER: P. DINESHA These appeals are filed against the common order of the Commissioner of Customs (Appeals), Chennai dated 29.08.2012. In his order the Commissioner has rejected the appeals filed by the appellant as hit by limitation, ie., appeals having been filed beyond the stipulated period of 60 days. The Ld. Commissioner (Appeals) has further observed that the discretion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and considered the documents furnished. 4. It is the case of the appellant that the appellant was not aware of the Customs procedure and hence it had filed an appeal against the OIO before the Asst. Commissioner vide acknowledgement dated 08.06.2010. The appellant during the course of hearing has relied on the decision of J.M Baxi Co. Vs. GOI - 2016 (336) ELT 285 (Mad.) and also the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such a reputed company to plead ignorance. Be that as it may, the minimum response that was expected, especially when the Commissioner (Appeals) points out the lack of an application for condonation, is to file one at the earliest. Ignorance, however, cannot continue beyond this point when the lower appellate authority has specifically flagged the issue. We therefore find it appropriate to put th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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