2016 (3) TMI 151

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..... hority, so, the reason given for the delay in filing the appeal before the tribunal is not convincing as appellant has accepted that there is liability of differential duty due to apprehension for which subsequent proceedings may be initiated. Therefore, no condonation of delay in lack of valid ground. - Application dismissed in devoid of merits - Application C/COD/93605/15-Mum, APPEAL No. C/860 .....

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..... ven for the delay in filing the appeal before the tribunal is not convincing as appellant has accepted that there is liability of differential duty due to apprehension that subsequent proceedings may be initiated, cannot be a ground for seeking the condonation of delay. 4. We find that the application is devoid of merits and accordingly, the application is dismissed. ( Dictated in Court ) .....

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