TMI Blog2018 (7) TMI 2097X X X X Extracts X X X X X X X X Extracts X X X X ..... acceptably after delay of 7 days and the same is rejected as time-barred by the Commissioner (Appeals) on the ground that he does not have any power to condone any delay under Section 129D of the Customs Act. For departmental appeal different period of limitation is stipulated under Section 129D for reviewing the order and filing the appeal thereafter and there is no power with the Commissioner (Appeals) to condone any delay under this Section. Even in the revision application it is admitted that the appeal against the OIO was filed under Section 129D only and not under Section 128 and thereby the limitation period of one month for filing an appeal from the date of receipt of the Review Order should have been strictly followed. But the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms and an appeal was filed before the Commissioner (Appeals) with a request to set aside the OIO which is rejected by the Commissioner (Appeals) vide aforementioned Order-in-Appeal as time barred. Being aggrieved the revision application has been filed to condone the delay of 7 days in filing the appeal before the Commissioner (Appeals) and to set aside the OIA or remand the matter to the Commissioner of Customs (Appeals), Kolkata with a direction to examine the case on merit and pass the order as per law. 3. Personal hearings were offered on 23-4-2018 and 23-5-2018 in this case. However, no one appeared for the applicant and even no request for any other date of hearing is also made from which it is implicit that the applicant is not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the OIO was reviewed and an appeal was filed before Commissioner (Appeals). But this argument is not found convincing as Section 128 is not applicable at all in this case as it empowers the Commissioner (Appeals) to condone the delay upto 30 days only where the appeal period is 60 days which is available for non-departmental appeals only. For departmental appeal different period of limitation is stipulated under Section 129D for reviewing the order and filing the appeal thereafter and there is no power with the Commissioner (Appeals) to condone any delay under this Section. Even in the revision application it is admitted that the appeal against the OIO was filed under Section 129D only and not under Section 128 and thereby the limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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