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2018 (8) TMI 1341 - CESTAT MUMBAICondonation of delay in filing appeal - delay of filing appeal after 29 days of statutory period of 60 days - Held that:- The changes made into rule in squeezing the limitation period to two months to file appeal, which appellant claims to have not gone to its notice appears to be sufficient cause and the delay of 29 days in filing the appeal is within the condonable period of 30 days available with the Commissioner (Appeals), which could have been exercised by him generously in order to ensure substantial justice to the appellant. Therefore such delay of 29 days being within the condonable period, is condoned at this end - delay condoned - COD application allowed.
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