2012 (7) TMI 751

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....indal: Revenue has filed this appeal along with application for stay and application for condonation of delay. To proceed with the appeal, first we have to deal with the application for condonation of delay. 2. This appeal is filed with a delay of 697 days and the reason stated by the learned AR is that the Commissioner (Appeals), Mumbai-II has passed the impugned order. Against that order, if t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....risdictional Committee of Commissioners reviewed the impugned order, which caused the delay in filing the appeal. 3. As submitted by the learned AR, the delay is due to the reason that the jurisdictional Committee of Commissioners has not reviewed the impugned order earlier due to the above cited reason. Section 129A of the Customs Act, 1962 deals with the provision for filing the appeal before t....