1998 (3) TMI 160

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....Advocate pleaded that since no preamble was there in the order-in-appeal, the appeal was filed before Tribunal and pursued before wrong forum and hence sought condonation. On merits, he averred that the claim was rejected as time barred by the Maritime Commissioner as it was initially filed before the jurisdictional Asstt. Commissioner on 17-8-1992 (for exports effected on 14-7-1992) who entertain....

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....nd was received by the applicants on 28-11-1997 and whereafter Revision Application was filed on 11-12-1997. 3. Government condones the delay in filing the revision application for the reasons, stated by the applicants. 4. It is observed that the jurisdictional Asstt. Commissioner having control over the applicants was sitting over the claim and had corresponded with them without first going int....