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2013 (12) TMI 93 - CESTAT CHENNAICondonation of Delay – Held that:- The applicant received the order on 2.8.2010 and filed writ petition in the same month - By judgment dated 25.11.2010, the Hon’ble Division Bench of Madras High Court directed that if the applicant so prefers the appeal, the time spent in the proceeding before the Hon’ble High Court shall be excluded for calculating the period of limitation – calculation of three months to be made from the date of the Hon’ble High Court’s decision, then also the applicant should have filed the appeal on or before 24.2.2011 - But the applicant had not filed the appeal within the limitation as per direction of the Hon’ble High Court and it has filed on 23.6.2011 - It is beyond the period of three months as provided under Section 129A of the Customs Act, 1962 – the application for condonation of delay rejected – Decided against Assessee.
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