- (1.) CHALLENGING the orders dated 1 -3 -2004 passed by Commissioner (Appeals), Customs and Central Excise, Allahabad and 25 -11 -2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, the present appeal has been filed under Section 130 of the Customs Act, 1962.
(2.) THE authorities below by the orders under appeal have refused to condone the delay in filing of the first appeal on the ground that the appellant herein did not file an application for the same.
(3.) FACTS may be noted in brief. Against the order dated 26 -9 -2001 passed by the Additional Commissioner, Custom, Lucknow, an appeal was filed before the Commissioner (Appeals) on 30 -1 -2002. When the appeal came up for hearing, it transpired that the appeal was filed beyond 60 days but' within 90 days from the date of service of the order. The appeal was dismissed as barred by time as there was no application for condonation of delay when it was filed. The said order has been confirmed by the Tribunal.;