1991 (3) TMI 249

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....hri M.K. Sohal, JDR, for the Respondent. [Order per: Harish Chander, Vice President]. -  Max Machinery Manufacturing (P) Ltd. has filed the above captioned two appeals being aggrieved from a common order passed by the Collector of Customs (Appeals) New Delhi. Simultaneously two stay applications have also been filed. Since the issue involved is common, both the stay applications are bei....

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....eals). He further argued that the Manager of the appellant company was sick and a medical certificate was also produced in this regard. He was pleaded that since there was sufficient cause for condonation of delay, the Collector of Customs (Appeals) should have exercised the discretion in condoning the delay. 3. Shri M.K. Sohal, the learned JDR who has appeared on behalf of the respondent, stat....

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....er of Customs lower in rank than a Collector of Customs may appeal to the Collector (Appeals) within three months from the date of the communication to him of such decision or order : Provided that the Collector (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented w....