2002 (10) TMI 186

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he sides. 2. Commissioner (Appeals) has dismissed the appeals filed by the appellants on the point of limitation after observing that the period to file the appeals was curtailed down to 60 days and the appellant has filed the appeals after 85 days of receipt of the order. The appellants in their condonation of delay application has explained to the appellate authority that preamble to the order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ly. In my views if the appellant has acted as per the directions of the Revenue as contained in the impugned order, he cannot be blamed for the same, especially when the period to file appeal before Commissioner (Appeals) was reduced in the recent past. As such I set aside the impugned order of Commissioner of Customs (Appeals), condone the delay in filing the appeal before him and direct him to d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X