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2023 (8) TMI 1327 - CESTAT NEW DELHICondonation of delay in filing appeal before commissioner (appeals) - appeal rejected on the ground of time limitation - sufficient reasons for delay or not - HELD THAT:- The appellant is a sole proprietorship firm and the Proprietor is aged about 70 years, therefore, we are of the view that the reasons given by the appellant for delay are sufficient to be condoned, more so for the reason that the delay is only of 27 days, which falls within the period of 30 days, as provided in the Proviso to Section 128 (1) of the Customs Act. The judgement of the Apex Court in SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT] was followed by this Tribunal in the case of M/S SHAMBHU SYNTHETICS PVT. LTD VERSUS COMMISSIONER OF CUSTOMS ICD, TUGHLAKABAD (IMPORT) NEW DELHI [2021 (4) TMI 118 - CESTAT NEW DELHI], whereby it was held that Tribunal does not have any power, much less discretionary power, to condone any delay beyond the extended period of 30 days, after the expiry of the normal period of 60 days. The reasons given by the appellant for condonation of delay are adequate and enough to condone the delay of 27days in filing the appeal. The ends of justice would be met, if the appeal filed by the appellant is considered on merits by the Commissioner (Appeals) and hence matter remanded to decide the issue on merits - appeal allowed by way of remand.
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