https://www.taxtmi.com/caselaws?id=72412 The Tribunal rejected the appeal due to a delay of 84 days in filing, emphasizing the Collector's failure to promptly initiate the appeal process. Despite reasons cited for the delay, including the need to file multiple appeals and staff shortages, the Tribunal found no sufficient justification for condonation. The Collector's lack of understanding of statutory provisions, specifically Section 129A(2) of the Customs Act, 1962, was noted, highlighting the requirement for timely compliance with appeal procedures. The appeal was dismissed for being filed beyond the statutory limitation period. en-us Thu, 28 Aug 1986 00:00:00 +0530 Thu, 19 May 2011 13:04:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72412 The Tribunal rejected the appeal due to a delay of 84 days in filing, emphasizing the Collector's failure to promptly initiate the appeal process. Despite reasons cited for the delay, including the need to file multiple appeals and staff shortages, the Tribunal found no sufficient justification for condonation. The Collector's lack of understanding of statutory provisions, specifically Section 129A(2) of the Customs Act, 1962, was noted, highlighting the requirement for timely compliance with appeal procedures. The appeal was dismissed for being filed beyond the statutory limitation period. Case-Laws Central Excise Thu, 28 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72412