TaxTMI 
TaxTMI 
1986 (10) TMI 195
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....S. Kalyanam, Member (J)]. - This is an application seeking condonation of the delay of 2 months an 9 days in the presentation of the appeal. S/Shri Neelalochanan and S.R. Krishnan, the learned consultants appearing for the appellant submits that the appellant was suffering from heart ailment and was not in a position to move about and exert himself to contact his consultant for filing the appeal....
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.... law was urged on behalf of the appellant that the present impugned order appealed against is without jurisdiction and is not legally be sustain-able. It was urged that as early as on 14-5-1985 the then Collector of Customs (Appeals) has passed an order by another authority on the appeal filed by the appellant before him and in such a situation the impugned order which is a second order in respect....
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.... had the benefit of going through the departmental file produced for my perusal by the learned DR. I find that in respect of the appeal filed before the Collector of Customs (Appeal) a view has already been taken on consideration of the various points urged before him and order dictated and signed by the then Collector of Customs (Appeal) dated 14-5-1985. Therefore when a competent authority namel....