2000 (8) TMI 385

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....l was filed on 20-12-1999 against Order-in-Original dated 31-3-1999 of the Commissioner of Customs. The impugned order was received by the party on 28-4-1999. There is delay of 147 days in the filing of the captioned appeal. The present application is for condonation of this delay. 2. Carefully examined the records. Heard both sides. The main ground of this application is that the applicants....

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....assed by the same authority in respect of the same vehicle and on the same set of facts. It was only after obtaining a revised legal advice to the effect that a separate appeal ought to be filed against the subsequent order of the adjudicating authority that the captioned appeal No. C/402/99-NB(SM) was filed. There happened to be a delay in the filing as already noted. The present application is a....