https://www.taxtmi.com/caselaws?id=73084 The appeal filed by the Collector of Central Excise and Customs against an Order-in-Revision was dismissed as time-barred due to being filed after the limitation period with no request for condonation of delay. Additionally, the revenue was found to lack locus standi to file the appeal under the Customs Act, 1962, as the authorization provided did not align with the specific scenarios outlined in Section 129A, which only allows appeals by aggrieved persons such as assesses. The appeal was dismissed based on the interpretation of statutory provisions, emphasizing that the Collector cannot be considered an aggrieved person without specific legislative provision. en-us Thu, 15 Nov 1984 00:00:00 +0530 Thu, 26 May 2011 18:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73084 The appeal filed by the Collector of Central Excise and Customs against an Order-in-Revision was dismissed as time-barred due to being filed after the limitation period with no request for condonation of delay. Additionally, the revenue was found to lack locus standi to file the appeal under the Customs Act, 1962, as the authorization provided did not align with the specific scenarios outlined in Section 129A, which only allows appeals by aggrieved persons such as assesses. The appeal was dismissed based on the interpretation of statutory provisions, emphasizing that the Collector cannot be considered an aggrieved person without specific legislative provision. Case-Laws Customs Thu, 15 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73084