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2020 (7) TMI 61 - AT - CustomsCondonation of delay in filing appeal - Time Limitation - appellant had challenged the order of 4th December, 2012 before Commissioner (Appeals) but after a delay of more than 90 days from the date of order - Section 35 of CEA, 1944 - HELD THAT:- The appellant had challenged the order of 4th December, 2012 before Commissioner (Appeals) but after a delay of more than 90 days from the date of order. It is apparent from the appeal that the Order-in-Original was received by the appellant on the date of order itself, as it is mentioned in para (xii) of the appeal. The delay despite admitted receipt of the order is opined to be highly unreasonable. The only ground taken for the said delay is the change of lawyer. The said ground is not supported by any document nor even the affidavit of any of the lawyers to this effect has been filed. Otherwise also no circumstance has been explained by the appellant which would have prohibited him to coordinate among the lawyers or to engage the another lawyer well within time. In the given circumstances the sole reason quoted for such delay is definitely not sufficient to explain the same - Commissioner (Appeals) has committed no error while dismissing the appeal on the score of limitation itself. The Commissioner (Appeals) has a statutory mandate in view of Section 35 of CEA, 1944 to not to accept appeal if filed beyond 30 days of the expiry of the period of 60 days from the date of receipt of order - The Hon’ble Apex Court in the case of Singh Enterprises vs CCE, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT] while upholding the order of Commissioner (Appeals) dismissed the appeal on ground of limitation. There is no error in the order under challenge. While filing the appeal before this Tribunal also, appeal was filed after 1536 number of days of the order under challenge with the same reason for delay as was taken before the Commissioner (Appeals) alongwith an application for condonation of delay - the reason quoted is not sufficient to explain such a substantial delay. The condonation of delay application filed with the impugned appeal stands dismissed.
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