TMI Blog2015 (7) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... definitely on record and its scrutiny would have enabled the Tribunal to exercise its powers to condone the delay and condone it if the cause was found to be reasonable and bona fide. Having noted the contents of both applications, namely, for condonation of delay and restoration, we are of the view that the delay of 340 days was capable of being condoned. The cause shown does not suffer from utt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs (Appeals) Mumbai Zone-I, dated 15th October, 2010. He approached the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai, that Appeal was beyond time and to be precise by 340 days. The application seeking condonation of this delay mentioned the cause as illness not only of the Petitioner but his family members. The Tribunal passes the initial order holding that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pproach and by compensating other side with payment of costs, therefore, should have been adopted by the Tribunal, is the submission of Mr. Shah. 3. Mr. Jetly, appearing on the other hand, would submit that the conduct of the Petitioner is such that he was visited with an identical order by the Commissioner of Customs (Appeals), Mumbai Zone-I. His Appeal to the Tribunal was also hopelessly time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suffer from utter negligence or lack of bona fides. In these circumstances and when the reasons assigned for the delay were genuine, the initial application should have been allowed and the Petitioner given an opportunity to proceed with the Appeal on merits. 5. As a result of the above discussion, the impugned order is quashed and set aside. The delay of 340 days in filing the Appeal before th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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