https://www.taxtmi.com/caselaws?id=107676 A Commissioner (Appeals) exercising limited statutory power to condone delay under Section 128 of the Customs Act must decide the question on the relevant facts and cannot refuse relief without proper justification. The pendency of miscellaneous applications before the Tribunal does not, by itself, bar examination of a refund appeal on merits, particularly where the original refund claim was already rejected by detailed order. The appellate order was set aside and the matter remitted for fresh consideration of delay condonation followed by disposal of the appeals on merits. en-us Fri, 25 Oct 2002 00:00:00 +0530 Sat, 24 Mar 2012 12:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107676 A Commissioner (Appeals) exercising limited statutory power to condone delay under Section 128 of the Customs Act must decide the question on the relevant facts and cannot refuse relief without proper justification. The pendency of miscellaneous applications before the Tribunal does not, by itself, bar examination of a refund appeal on merits, particularly where the original refund claim was already rejected by detailed order. The appellate order was set aside and the matter remitted for fresh consideration of delay condonation followed by disposal of the appeals on merits. Case-Laws Customs Fri, 25 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107676