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Issues:
- Whether Commissioner (Appeals) has the power to condone the delay in filing appeals beyond the period prescribed under Section 128 of the Customs Act, 1962. Analysis: 1. The appeal in question raised the issue of whether the Commissioner (Appeals) has the authority to condone delays in filing appeals beyond the specified period under Section 128 of the Customs Act, 1962. The appellant contended that if sufficient cause is shown, the Commissioner should be able to extend the period beyond what is provided under the proviso. Reference was made to a decision by a Single Judge of the Allahabad High Court, suggesting that the Commissioner (Appeals) may have the discretion to condone delays beyond the prescribed period in appropriate cases. 2. Section 128 of the Customs Act mandates that appeals must be filed within 60 days from the date of communication of the original order, with a provision for the Commissioner (Appeals) to allow a further period of 30 days if satisfied that there was sufficient cause for the delay. The appellant argued for a broader interpretation of this provision, citing the Allahabad High Court's decision, which indicated that certain sections of the Limitation Act were not expressly excluded, potentially allowing for further extension of the appeal period. 3. The opposing view presented by the learned DR referred to a Division Bench decision of the Andhra Pradesh High Court, which held that the Commissioner (Appeals) cannot entertain appeals filed beyond 90 days due to specific provisions in the statute. Additionally, decisions from the South Zonal Bench, Bangalore, and Chennai supported this restrictive interpretation, emphasizing the limitations on the Commissioner's power to condone delays beyond the statutory period. 4. The Tribunal's analysis delved into the interpretation of similar provisions in Section 35 of the Central Excise Act, highlighting the debate over the extent of the Commissioner (Appeals)'s authority to extend appeal periods. The Tribunal referenced a decision regarding the power to condone delays in filing applications under Section 35G of the Central Excise Act, emphasizing the statutory limitations on extending time limits beyond what is explicitly provided. 5. Ultimately, the Tribunal relied on the principles established by the Supreme Court regarding the applicability of the Indian Limitation Act to special statutes. By aligning with the Division Bench decision of the Andhra Pradesh High Court, the Tribunal concluded that the Commissioner (Appeals) was correct in refusing to condone the delay beyond the period specified in the proviso to Section 128(1) of the Customs Act, leading to the dismissal of the appeal.
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