TMI Blog2020 (10) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... rder but it can be presented within a further period of 30 days if the Commissioner (Appeals) is satisfied that the appellant was prevented by sufficient cause from presenting the Appeal within the aforesaid period. The Commissioner (Appeals) noted that the present Appeal was presented even after the extended period of 30 days. A Division Bench of this Tribunal in Diamond Construction vs. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commissioner of Customs (Appeals), Commissioner (Appeals) by which the Appeal has been dismissed for the reason that it had been filed beyond the period prescribed under section 128 of Customs Act, 1962, The Act. The Commissioner (Appeals) has noted that an Appeal under section 128 of the Act is required to be filed within a period of 60 days from the date of communication of the order but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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