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2019 (4) TMI 1776 - AT - Service TaxCondonation of delay in filing appeal - reason for delay in filing the first appeal was on account of various personal problems of one of the partners of the appellant firm - sufficient cause or not - HELD THAT:- This appeal filed under Section 129 A of the Customs Act and Section 129 A (5) empowers this forum to condone the delay of any number of days. Similarly, Section 128 lays down procedures and appellate jurisdiction of the First Appellate Authority. The scope and ambit of these two sections are quite clear and distinct. Also, Section 129 do not anywhere authorize this forum to enter into the domain of the first appellate authority since the scope of appellate jurisdiction is limited and that to usurp or assume the jurisdiction of the first appellate authority by this forum is clearly unauthorized. No doubt, a liberal approach should be there provided the delay is before this forum or that the sufficiency as to the reasonableness of the cause but the statute authorizes the authority alone before whom the issue is agitated, to decide both the above aspects of sufficiency or liberal approach. The Ld. First Appellate Authority has exercised its discretion in the manner and in accordance with law on the limitation and this forum is not having any jurisdiction to judge correctness or otherwise of the same. There are no reasons to interfere with the findings of the first appellate authority with regard to limitation - appeal dismissed.
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