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2020 (3) TMI 165 - AT - CustomsCondonation of delay in filing delay - service of order - case of Revenue is that the order was sent by speed post to the Applicant and the same has not been returned back by the postal authorities as undelivered - HELD THAT:- The tribunal has itself recorded that the date of communication of impugned order is 09.04.2019 in the above referred order, and proceeded to discharge the defect memo and entertain the appeal. That being so the appeal has been filed by the appellant on 17.05.2009 within the period prescribed for filing the appeal. Any other view to be taken by this Bench will amount to review of the earlier order passed which is beyond the power vested by the statue in tribunal. Since the appeal has been filed within time, this application for condonation of delay is infructuous and hence not maintainable. COD application dismissed.
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