TMI Blog2001 (4) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... sometime on 19-7-1991. On arrival the vessel was provisionally assessed and thereafter a final assessment was made on 31-3-1999 calling upon the assessee to pay Rs. 31,122/-. It was the case of the assessee that the order-in-original was made without following the principles of natural justice. Appeal before the Commissioner (Appeals) was filed belatedly by about 74 days and in the said appeal no application for condonation of delay has been filed. Shri Vishal Agarwal who undertakes to file the Vakalatnama argues that the impugned order is wrong inasmuch as no notice has been issued by the lower authority. He further states that law does not require a written application for condonation of delay. He also tries to state that an income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said rules there is a reference to form of appeal to Commissioner (Appeals). The indication in the rules says specifically about a form of application to Commissioner (Appeals) in respect of sub-section (4) of Section 129D. The thrust of the argument is that when there is no specific mention regarding any application under Section 129 one will be tempted to think that there need not be any written application, but it must be stated that if any person who invokes a discretionary jurisdiction vested with the Commissioner (Appeals) regarding excusing the delay will have to come to the conclusion that it must be written in a proper way because what is contained in the application must be verified to be true. The appeal being a continuation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the delay. Here the question is regarding excusing the delay in respect of case where no application has been filed before the appellate authority. I am not concerned with the merits of the case. Here I am concerned with the disposal of the excusing delay application which was never filed. I am therefore of the view that the ITC case cited by the learned counsel may not be applicable in the instant case. As far as American Refrigerator Co. Ltd. case is concerned, I feel that was a disposal of the appeal not in respect of application for excusing delay which was never filed in this case. Normally speaking, appeal can never be dismissed without hearing the parties. It is a well known proposition which cannot be doubted. If the application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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