https://www.taxtmi.com/caselaws?id=120289 The Tribunal dismissed the appeal concerning the interpretation of Section 129D of the Customs Act, 1962. It clarified that the provision applies when the order is passed by an officer subordinate to the Commissioner, not by the Commissioner himself. The appeal filed by the Commissioner was deemed time-barred as it exceeded the limitation period, emphasizing the importance of timely appeals. The decision highlighted that the appeal was dismissed due to being filed beyond the prescribed period set by the statute. en-us Mon, 09 Oct 2006 00:00:00 +0530 Wed, 18 Jul 2012 12:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120289 The Tribunal dismissed the appeal concerning the interpretation of Section 129D of the Customs Act, 1962. It clarified that the provision applies when the order is passed by an officer subordinate to the Commissioner, not by the Commissioner himself. The appeal filed by the Commissioner was deemed time-barred as it exceeded the limitation period, emphasizing the importance of timely appeals. The decision highlighted that the appeal was dismissed due to being filed beyond the prescribed period set by the statute. Case-Laws Central Excise Mon, 09 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120289