2001 (3) TMI 101

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..... lay on the part of the Revenue in filing the appeal before it and, therefore, dismissing the appeal. 2.The respondent had claimed that 'acrylamide' was a synthetic adhesive and, therefore, entitled to duty free clearance against value based advanced licences pertaining to the export of leather goods. The Assistant Commissioner of Customs rejected the claim. The Commissioner (Appeals) accepted th .....

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..... and Gold (Control) Appellate Tribunal whereon the order under challenge was passed. It sought condonation of delay in filing the appeal setting out in some detail the reason for which the appeal had been filed after the period of limitation. The Tribunal declined to condone the delay, taking the view that the judgment of this Court in Ajit Singh Thakur Anr. v. State of Gujarat [(1981) 1 SCC 495] .....

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