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Issues:
1. Timeliness of filing appeal against the finalized bills of entries. Analysis: The case involved a dispute regarding the timeliness of filing an appeal against the finalized bills of entries. The Assistant Commissioner had finalized the bills of entries, indicating a differential duty payable, and handed them over to the appellant in February 2007. The appellant contested the assessment through a letter dated 19-3-2007 and sought a speaking order. Subsequently, the Assistant Commissioner issued a speaking order on 28-3-2007, confirming the demand of duty. The appellant filed an appeal before the Commissioner (Appeals) on 18-5-2007, beyond the stipulated 60-day period from the date of handing over the assessed bills of entries. Upon careful consideration, the Tribunal noted that the appellant was entitled to challenge the assessment orders and that the time limit for filing an appeal should be reckoned from the date of service of the detailed order-in-original dated 28-3-2007. Even if the relevant date was considered to be 27-2-2007, the Commissioner (Appeals) had the authority to condone the delay in filing the appeal up to thirty days. Therefore, the Tribunal held that the Commissioner (Appeals) was not justified in rejecting the appeal solely based on the delay in filing. Consequently, the Tribunal set aside the order of the Commissioner (Appeals) and remanded the matter for a fresh decision on merits after granting a personal hearing to the appellant. The appeal was allowed by way of remand, and the stay petition was also disposed of. The Tribunal's decision emphasized the importance of providing a fair opportunity for the appellant to challenge the assessment and highlighted the Commissioner (Appeals)'s power to condone delays in filing appeals within a reasonable timeframe.
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