2026 (2) TMI 547

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....the Appellant : Shri Anil Mishra, Advocate For the Respondent : Shri Krishna Azad, Assistant Commissioner, Authorised Representative ORDER PER: BENCH: We have heard on the appeal from both the sides. 2. Learned Counsel for the Appellant submits that for certain contingency as there was a change of price on delivery, they had filed application under Section 149 of the Customs Act but....

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....of limitation is to be done on the basis of exclusion of time spent in prosecuting the matter before a wrong forum, as contemplated under Section 14 of the Indian Limitation Act and by deducting the said period of 253 days appeal can be stated to have been filed well within the condonable period of limitation as available with the Commissioner (Appeals) and this appeal being rejected solely on the....

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....pon judgments on the issue. We are of the view that there is a difference between computation of period of limitation and co-donation of delay as has been explained by Hon'ble Supreme Court in the case of M.P. Steel Corporation, cited supra and for the purpose of computation it was directed by Hon'ble Supreme Court to take the spirit of provisions contained in Section 4 to Section 24 of th....

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....sing of the appeal, the Commissioner (Appeals) shall state in writing the points for determination, the decision thereon and the reasons for such decision and therefore, the matter is required to be remanded back to the Commissioner (Appeals) for a de novo hearing and passing of orders in compliance with Section 128(A)(4) of the Customs Act. To remove technical difficulty also, we condone delay of....