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2020 (10) TMI 182 - AT - CustomsCondonation of delay in filing appeal - power of Commissioner (Appeals) to condone delay - HELD THAT:- The Act. The Commissioner (Appeals) has noted that an Appeal under section 128 of the Act is required to be filed within a period of 60 days from the date of communication of the order but it can be presented within a further period of 30 days if the Commissioner (Appeals) is satisfied that the appellant was prevented by sufficient cause from presenting the Appeal within the aforesaid period. The Commissioner (Appeals) noted that the present Appeal was presented even after the extended period of 30 days. A Division Bench of this Tribunal in Diamond Construction vs. Commissioner of Customs, Excise and Service Tax, Jabalpur, [2019 (2) TMI 1822 - CESTAT NEW DELHI] has held that the Commissioner (Appeals) cannot condone any delay if the Appeal is presented beyond 30 days after the expiry of 60 days. The Commissioner (Appeals) committed no illegality in dismissing the Appeal - appeal rightly dismissed.
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