1990 (9) TMI 187

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....al was received in the Registry on the 10th day of September 1984. In terms of provisions of sub-section (3) of Section 129A of the Customs Act, an appeal has to be filed within 3 months from the date of communication of the order, and as such the appeal had to be filed on or before 29-05-1984. Thus, there is a delay of 103 days. The appellant has also filed an application for condonation of delay. Capt. R.K.S. Yadav has appeared on behalf of the appellant, he has reiterated the contentions made in the application for condonation of delay. Capt. Yadav has pleaded that the appellant was prevented by sufficient cause in the late filing of the appeal and the delay may be condoned. 2. Shri M.K. Sohal, Ld. JDR, has appeared on behalf of the r....

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....l Guide from Jain Book Agency, New Delhi. (f) No books/publications regarding how to file the cases are available in the Jabalpur market. 3. In view of the facts mentioned above the appeal delayed may kindly be condoned at your end. 4. Your unsigned letter bearing F. No. CD(SB)A. No. 1102/84-B dated 1 Feb 85 is returned herewith for signature and requested to return the same through our courier. The Hon'ble Supreme Court in the case of C.C.E. v. M/s. Tata Yodogawa reported in 1988 (38) E.L.T. 739, have held that inter-departmental communication will not reconsidered as sufficient cause in the late filing of appeal. Para No. 4 from the said judgment is reproduced below :- "Para. 4 - From 26-12-1986 to 10-02-1987 and from 6-3-8....