( 1 ) THE question raised by the learned counsel for the appellant is as under:

"whether the provision of Section 128 of the Customs Act, 1962 completely bars the Commissioner ( Appeals) from condoning the delay beyond a period of 30 days even in a deserving case and that despite the order made by the Commissioner (Appeals) is it i cumbent upon the Tribunal to consider the appeal on merits ? "

( 2 ) THE facts of the case relevant for disposal of this appeal are as under:

( 3 ) THE order in original was made on 5th November, 2001, after hearing the petitioner whereby the demand was confirmed with interest. The said order was challenged by the petitioner by preferring an appeal before the Commissioner of Customs (Appeals) bei ng Appeal No. CCA/424/acu/2002. The order impugned was received by the appellant on 7th November, 2001. From the order made by the Commissioner of Customs (Appeals), it transpires that the appeal was filed on 13. 4. 2002; a notice was issued on 14. 8. 2002, calling upon the appellant that the appeal was not maintainable. The consultant of the petitioner stated that he has nothing more to add to what is stated in the memorandum of appeal. To substantiate