2010 (4) TMI 514

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..... 1. This application is filed by the Director, Department of Mines & Geology, Bangalore for waiver of pre-deposit of an amount of Rs. 4,51,901 and applicable interest found due from him towards 'technical inspection and certification service' rendered by the appellant during the period July, 2003 to March, 2006. 2. At the outset, ld. SDR pointed out that the appeal before the Tribunal has been fil .....

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..... Commissioner (Appeals) is competent to condone the delay and admit an appeal if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period of three months prescribed in the sub-section (3) of the section 85. In view of the above statutory provisions, I find that the Commissioner (Appeals) has rightly rejected the appeal of the appellant agains .....

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..... e Act. It is open to the Court to examine whether and to what extent the nature of the provisions contained in Limitation Act in comparison with the scheme of the special law are excluded from operation. When section 128 of the Customs Act specifically provides the period of limitation and a further period of 30 days only during which the applicant was prevented by sufficient cause from presenting .....

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