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2015 (4) TMI 114 - HC - CustomsCondonation of delay - Inordinate delay of 1346 days - Power of Commissioner to condone delay u/s 128 - Held that:- the appeal has been filed with a delay of 1346 days. It is to be noted that the proviso to Section 128 (1) enables the Commissioner (Appeals) permits the filing of the appeal beyond the sixty days provided that he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the sixty days prescribed. In fact, while exercising such discretionary power, the authority can condone the delay upto 90 days on sufficient cause shown by the petitioner for not filing the appeal in time. The present appeal was beyond the statutory period of 90 days and the authority has rightly rejected the same, since he cannot be expected to exercise his discretionary power beyond the permissible period that was prescribed by the statute. - Decided against assessee.
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