2011 (7) TMI 931 - AT - Customs

Time limitation - Commissioner (Appeals) is again directed to ensure that the photocopy of the postal receipt confirming dispatch of the order-in-original is on record thereafter to consider the issue and pass the order on the basis of the postal receipt - Appeal is allowed by way of remand to Commissioner

Summary

Issues: Appeal against dismissal on ground of limitation.

In this judgment by Appellate Tribunal CESTAT, MUMBAI, Shri Ashok Jindal presiding, the appellant appealed against an order dismissing their appeal on grounds of limitation. The Tribunal noted that in a previous round of litigation, it was observed that there was correspondence sent to the current appellant as per the register maintained by the office of CFS, Mulund. Consequently, the Commissioner (Appeals) was directed to reconsider the issue after granting a personal hearing to the appellant. However, in the subsequent proceedings, the Commissioner (Appeals) made findings based on wrong premises, leading to a remand order directing the Commissioner to ensure the presence of a photocopy of the postal receipt confirming the dispatch of the order-in-original. The Commissioner (Appeals) was instructed to examine the issue afresh and pass an order based on the postal receipt, along with verifying the records from the adjudicating authority's office. Ultimately, the appeal was allowed by way of remand, emphasizing the importance of proper verification and adherence to correct procedures in such cases.