- (1.) In the instant application filed under Section 130 of the Customs Act, 1962 (hereinafter to be referred as Act ), the appellant has prayed for condonation of 205 days delay in filing the appeal.
(2.) For the reasons stated in the application, which is supported by an affidavit, the same is allowed. Delay of 205 days in filing the appeal is condoned.
(3.) In the instant application filed under Section 151 CPC,, appellant has prayed for condonation of 768 days delay in re-filing the appeal. For the reasons stated in the application, which is supported by an affidavit, the same is allowed. Delay of 768 days in re-filing the appeal is condoned. CUSAP No.7 of 2011 Revenue is in appeal under Section 130 of the Act against the order dated 26.12.2007 (A.2) passed by the Custom, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (for short the Tribunal ) and the order dated 5.4.2007 passed by the Commissioner (Appeals) , Custom & Central Excise, Ludhiana/Chandigarh (for short the Commissioner (Appeals) .;