https://www.taxtmi.com/caselaws?id=122237 The Appellate Tribunal CESTAT, Kolkata allowed the appeal solely on the issue of delay condonation, emphasizing the appellant's responsibility to seek condonation of delay. The case was remitted back to the Commissioner (Appeals) as the appellant failed to move the condonation application, leading to deprivation of justice. The Tribunal highlighted the significance of adhering to procedural requirements and exercising discretionary power under Rule 128 of the Customs Act, 1962, to ensure access to justice and prevent being barred from the justice process. en-us Thu, 22 Feb 2007 00:00:00 +0530 Thu, 09 Aug 2012 16:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122237 The Appellate Tribunal CESTAT, Kolkata allowed the appeal solely on the issue of delay condonation, emphasizing the appellant's responsibility to seek condonation of delay. The case was remitted back to the Commissioner (Appeals) as the appellant failed to move the condonation application, leading to deprivation of justice. The Tribunal highlighted the significance of adhering to procedural requirements and exercising discretionary power under Rule 128 of the Customs Act, 1962, to ensure access to justice and prevent being barred from the justice process. Case-Laws Customs Thu, 22 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122237