Devjibhai K. Patel Vs. Commissioner of Customs and

1. on hearing both sides the appeal was admitted for hearing and as taken up for disposal after granting waiver of pre-deposit of rs. 26,500/- imposed as penalty.2. the commissioner (appeals) dismissed the appeal of the present appellant holding that it was filed beyond the period prescribed where no application for condonation of delay was filed. in doing so he has relied upon the tribunal judgment in the case of cce v. thermic alloys pvt. ltd. 3. in the appeal memorandum it is claimed that the appellant was not aware of the legalities about filing of the appeal. he riled upon advocate who had failed to file the appeal in time and had also failed to file an application for condonation of the delay. affidavit of the appellant and his counsel are on record.4. i have seen the citation relied upon the commissioner (appeals). i also have tribunal's finding in the case of chatterjee systems pvt.ltd. v. cc 1990 (47) elt 88. in that the tribunal condoned the delay on hearing the plea that the advocate was responsible for the delay.similar judgments have been passed by the tribunal in the following cases: (1) parvesh casting pvt. ltd. v.cce, allahabad 1999 (112) elt 805. in that judgment the tribunal had observed that undue rigidity in matters of condonation was not warranted. (2) in the case of bansal plywood industries v. cce 1996 (85) elt 318 also on the ground of counsel's inefficiency the tribunal had condoned the delay.5. the appeal is therefore allowed. the matters are remanded back to the commissioner (appeals) who shall proceed to hear the appellant on merits and pass appropriate orders.