2017 (6) TMI 698

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.... has rejected the appeal preferred by the appellant against the order in appeal dated 29.04.2016, passed by the Commissioner of Customs (Appeals-I) [in short, the Commissioner (Appeals)]. 2.1.There is no dispute, before us, by the learned counsels appearing for the parties that the appeal with the Tribunal had to be preferred, within a period of three months, from the date of communication of the order of Commissioner (Appeals), under the provisions of Section 129 A (3) of the Customs Act, 1962 (in short, the Act ). 3.The record shows that the appellant had been served with a show cause notice dated 22.04.2013, proposing to deny the benefit of exemption Notification bearing No.85 of 2004. The said show cause notice also proposed to levy d....

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....e us, and that, which was articulated before the Tribunal, that the delay was caused, on account of the counsel, who was handed over the brief, failing to keep track of the period of limitation for lodging the appeal, before the Tribunal. 6.1.For this purpose, our attention has been drawn to the application for condonation of delay, filed with the Tribunal. 6.2.The Tribunal, however, by a cryptic order, dismissed the application for condonation of delay and, consequently, the accompanying appeal, on the ground that the appellant had forgotten its own responsibility that it had to file the appeal in time. The Tribunal went on to observe that the appellant was indolent and therefore, the delay could not be condoned. The fact that papers had....