Appeal dismissed for time-barred filing period and lack of evidence for condonation request.

The appeal, previously a revision application, was found to be time-barred as the Court determined the filing period commenced upon communication of the order, not upon quantification of duty. The request for condonation of the 104-day delay was denied due to insufficient evidence of seeking competent legal advice or exercising due care in following advice received. The Court emphasized the necessity of demonstrating specific and valid reasons for condonation of delay in legal proceedings, ultimately dismissing the application for admission of additional evidence along with the appeal.

---

---

Issues:
1. Whether the revision application, now an appeal, transferred to the Tribunal is barred by limitation.
2. Whether the application for condonation of delay of 104 days in presenting the revision application, now an appeal, should be granted.

Analysis:
1. The judgment addresses the preliminary objection raised by the respondent regarding the limitation of the revision application now treated as an appeal. The appellants argued that the appeal is not time-barred, citing the provisional nature of the assessment and the absence of a quantified duty demand. They relied on previous decisions, but the Court rejected their argument, stating that the time for filing an appeal starts from the date of communication of the order. The Court emphasized that the earlier decisions cited were not applicable to the present case, as the appeal was filed before the duty was quantified by the Assistant Collector of Customs.

2. The Court then considered the application for condonation of the 104-day delay in presenting the revision application, now an appeal. The appellants claimed that the delay was due to mistaken advice from a retired Inspector of the Central Excise Department and subsequent consultation with a counsel. However, the Court found that the appellants failed to demonstrate seeking advice from competent counsel or exercising due care in following the advice received. The Court deemed the reasons provided for the delay vague and general, concluding that sufficient cause for condoning the delay was not established. Consequently, the Court rejected the application for condonation of delay and dismissed the application for admission of additional evidence along with the appeal.

This judgment clarifies the principles governing the limitation period for filing appeals and the requirements for condonation of delay in such cases. It emphasizes the need for parties to demonstrate valid reasons supported by specific details when seeking condonation of delay in legal proceedings.

---