Condonation of delay in filing appeal - Appeal had been dismissed on the ground of being beyond the period prescribed u/s 128 - Held that - Assesses were found to had been bona fide pursuing in a wrong forum for a remedy - the time taken by the assesse in litigation before the Hon ble Bombay High Court was to be excluded for calculating the time for filing the appeal before the Commissioner (Appeals) - the time taken by the appellant in litigation before the Hon ble Bombay High Court was excluded then the appeal filed before the Commissioner (Appeals) was within the time - Section 14(2) was applicable to the facts and circumstances of the case - following the judgement of Vijay Brothers Others v. UOI 1988 (8) TMI 112 - HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH - order set aside - directing the respondent to take the appeal on file and to dispose of the same on merits order set aside - matter remanded back to the Commissioner (Appeals) to consider the issue involved in the matter on merit and thereafter pass an appropriate order after giving a reasonable opportunity to the assesse Decided in favor of assesse............................... Customs - Case Law
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