S.D. Jha, Member (J)

1. This order will dispose of the appellants.-applicant (hereinafter called applicant) application under subsection (5) of Section 129-A of the Customs Act, 1962 for condonation of delay in filing appeal after expiry of the time-limit fixed under Sub-section (3) ibid.

2. The order dated 22-2-1982 passed by Collector of Customs (Appeals), Madras challenged before the Tribunal through appeal in respect of which the present application for condonation of delay is filed, was communicated to the applicant on 31-8-1982. Under Sub-section (3) of Section 129-A of the Act an appeal has to be filed within three months from the date on which the order appealed against is communicated. Thus under this provision the applicant, should have filed the appeal by 30-11-1982, The applicant, however, filed appeal to the Tribunal on 29-11-1983.

3. The application does not specifically state when the time-'limit for filing the appeal expired though in Para 3 of the application, there is a reference to a recital in the printed preamble of the order that Revision Application against the order could be presented to the Additional Secretary, Ministry of Finance, Department of Revenue,