2019 (7) TMI 1593

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....DER The order passed in an application seeking to condone the delay of 273 days for filing an appeal against the Order-in-Original dated 07.05.2005, came to be rejected, on the ground that the proviso to Section 128(1) of the Customs Act, 1962 does not permit the Commissioner of Customs (Appeals) to condone the delay exceeding 30 days. The reasoning given by the Commissioner has been sustained by....

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....of India Ltd. vs Union of India. 3. Mr.T.Pramod Kumar Chopda, Senior Standing Counsel, who appeared for the respondents, placed reliance on the decision of Singh Enterprises vs Commissioner of Central Excise, Jamshedpur, (supra) and submitted that the Hon'ble Supreme Court had taken into consideration of the fact that the High Court should also not entertain the request of condoning the delay....

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....that the powers under Article 226 of the Constitution of India is restricted to condone the delay of this nature. However, such powers require to be exercised in the rarest of cases and very sparingly, which aspect has been reiterated in various decisions of the Hon'ble Apex Court. It would not be out of case to mention here that the question as to whether the case is of the rarest of the rare....

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....ust because other appellants as well as the petitioner have filed certain appeals against the Orders-in-Original passed simultaneously with the present impugned order, it cannot be presumed that the Order-in- Original in the present case, was not served on the petitioner and the same cannot be cited as a sufficient cause for condoning the delay. 8. At this juncture, the learned Senior Standing Co....