2009 (3) TMI 798

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....cations arise for consideration today, one for condonation of delay of the appeal and the other for stay of operation of the impugned order. The Ld. Counsel for the respondent raises a preliminary objection. She submits that the appeal is without proper authorisation. This submission has been made with reference to authorisation letter (dated nil) issued by the Review Committee, which was filed al....

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....peal was filed by the Asst. Commissioner of Customs specified in paragraph 6 of the authorisation letter as amended. The appeal is authorised. 2. The appeal of the department is delayed by 12 days. This delay was due to the time taken for the transfer of files from one section to a new section of the office concerned. It is further submitted that the staff in the new section took reasonable ....