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2011 (1) TMI 181 - AT - CustomsCondonation of delay in filing the appeal - delay due to filing of an appeal at wrong forum - Commissioner of Customs (Appeals) has rejected the appeal on time bar by refusing to condone the delay of 32 days in filing the appeal on the ground that he does not have powers to condone the delay beyond 30 days – assessee received a communication from the office of Commissioner indicating that they are not the right forum to file the appeal and same should be collected from their office and be filed in right office – assessee submits that the period during which the appeal was lying in the office of Commissioner, has to be excluded for the purpose of computing the delay in filing the present appeal - contention of the appellant to be correct and accordingly, order of Commissioner (Appeals) set aside and matter remanded for reconsideration
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