2003 (5) TMI 158

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..... ppeal have come up for consideration against Order-in-Appeal No. 35/99, dated 8-3-99 by which the Commissioner (Appeals) has not condoned the delay and has dismissed the appeal at the threshold stage on the ground of limitation. It is contended by the appellant that the Commissioner (Appeals) can condone the delay for three months after the expiry of initial 3 months in terms of Section 35 of the .....

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..... ed their mistake in choosing a wrong forum. It is contended that bona fide mistake in choosing a wrong forum in filing an appeal is a sufficient ground for condoning the delay in filing an appeal. In this regard reliance is placed on the Tribunal judgment rendered in the case of Steel Authority of India v. CCE as reported in 1987 (31) E.L.T. 455. Further reliance is placed on the Tribunal's rulin .....

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..... and lack of bona fide of a party was considered to be a good reason to dismiss the appeal on time-bar. 4. We have carefully considered the submissions made by both the sides. In the present case the party was guided by the preamble to the Order-in-Original passed by the Additional Commissioner and filed their appeal before CEGAT. Much before CEGAT dismissing the appeal on maintainability, they h .....

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