9911796707
TMI Blog1996 (10) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order per : S.S. Kang, Member (J)]. The appellants filed this appeal against the order-in-appeal No. 3-ICD/93, dated 13-1-93 passed by the Commissioner of Customs (Appeals) vide which the appeal of the appellant was dismissed being time barred. 2. Ld. Counsel appearing on behalf of the appellant submitted that the adjudication order dated 26-6-89 was never comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal was filed on 30-12-92. Ld. Counsel relied upon the judgment of Hon ble Supreme Court in the case of Bhag Singh v. Major Daljit Singh and Others - 1987 (32) E.L.T. 258 wherein the Hon ble Supreme Court observed that the court while considering the application under Section 5 of Limitation Act will consider the facts and circumstances for taking not too strict or pedantic stand which will cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order be set aside. 4. We have heard Shri Jangir Singh, ld. SDR on behalf of the respondent. 5. In the present case the adjudication order, dated 26-6-89. The Commissioner of Customs in the impugned order after examining the record notice that the adjudication order dated 26-6-89 was despatched to the appellant vide despatch entry No. 8785 at page 165 of despatch register by registered pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t case the appellants were importers and running the business of import and cannot be equated with the agriculturist living in villages. The contention of the appellant that the appeal papers were misplaced in the office of the Advocate also does not support their case. The appellant handed over the appeal papers to their Counsel on 11-10-92 and the papers were lost thereafter. The Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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