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TMI Blog2018 (12) TMI 1632X X X X Extracts X X X X X X X X Extracts X X X X ..... ent in Thakker Shipping P. Ltd. [2012 (11) TMI 39 - SUPREME COURT]. The said judgment relates to powers of condonation of delay of appeals filed before the Tribunal - To extrapolate that ratio of the judgement to condonation of delay or otherwise by Commissioner (Appeals) is not correct in law. In the circumstances, no merit is found in the appeals filed by the Revenue on this score - appeal dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the department and appeals had been filed after review of the same to the Commissioner (Appeals) inter alia, on the grounds that the goods imported did not tally with the goods sold with respect to description, dimension, quantity etc. The lower appellate authority vide a common order No.1244 to 1260 /2012 dt. 29.10.2012(impugned orders) rejected the department appeals without going into the mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thakker Shipping P. Ltd. CC (General) - 2012 (285) ELT 321 (SC) wherein inter alia, it has been held that the Act has given express power to the Tribunal to condone delay under Section 129D (4). 3. Today, when the matter came up for hearing, Ld. A.R Shri A. Cletus reiterated the grounds of appeals. 4. On the other hand, on behalf of the respondent M/s. Volex Interconnect India Pvt. Ltd. (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue on this score. At the same time, we find that the Commissioner (Appeals) has flagged the number of days of non-condonable delay in each of these cases, which fact has not been disputed by the department. 6. We then do not find any reason to interfere with the impugned orders. In consequence, Revenue appeals fail and are therefore dismissed. The cross objections filed by the respondents wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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