2006 (3) TMI 661

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.... Gregory, Jt. CDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - These applications seek early disposal of the appeals. Upon examination of the records and hearing both sides, we note that the appeals are against a common order passed by the lower appellate authority dismissing the assessee's appeals [filed against adverse orders of the original authority] as time-barred. It i....

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....MST. Katiji & Others - 1987 (28) E.L.T. 185 (SC), to argue that the lower appellate authority ought to have dealt with their delay condonation applications with a liberal approach. Learned Counsel added that the doctrine "every day's delay must be explained" must be applied in a rational and pragmatic manner. It was also pointed out that the assessee was under the bona fide impression that the ass....

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....ion in MST Katiji's case (supra), having been rendered in relation to the provisions of the Limitation Act, might not be applicable to the instant case falling under the Customs Act. It was also submitted that the Board's Circular dated 18-3-2004 was issued to instruct the field formations and not to guide assessees. 4.  After giving careful consideration to the submissions, we note that, ....

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....lief was bona fide and in such event, it would be possible to take into account the above plea of bona fide belief as a valid factor for condoning the delay of their appeals. Hence, we think, we should remand the cases to the lower appellate authority for fresh consideration of the assessee's delay condonation applications. 5. The Board's circular, as rightly pointed out by learned Jt. CDR....