2000 (10) TMI 664

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..... eran, Member (J)]. This stay and appeal arises from Order of the Commissioner (Appeals) in C. Cus. 282/2000 dated 12-4-2000. The Commissioner (Appeals) has dismissed the appeal solely on the ground that the appeal filed by them before him was beyond the statutory limit laid down under Section 128 of the Customs Act. In terms of the section 28 of the Customs Act, party is required to file app .....

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..... is regard which has been followed by the Tribunal in the case of Tamil Nadu Tobacco Co. Ltd. as reported in [1999 (109) E.L.T. 442 (Tribunal) = 1998 (28) RLT 723]. Therefore, he submits that the appeal is not maintainable in law and hence seeks for dismissal of the appeal. 4. We have heard the submissions and perused the provisions of Section 28 of the Customs Act. We notice that in terms of the .....

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