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2009 (6) TMI 522 - KARNATAKA HIGH COURTLimitation- This Writ Petition is directed against the order by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore in exercise of its power under Section 129B of the Customs Act, 1962 dismissing the application seeking condonation of delay of 58 days in preferring the appeal, stay application and also the appeal filed against the order dated 3-1-2006 passed by the Commissioner of Customs and Central Excise. Held that- High Court has no power to condone the delay. But in the instant case, sub-section (5) of section 129A empowers the Appellate Authority to condone the delay for just and valid reason, which in our considered opinion, has not been properly exercised by the appellate authority as already observed. Thus allow the petition and matter is remitted to the Appellate Authority.
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