2005 (7) TMI 475

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..... [Order per : C.N.B. Nair, Member (T)]. The appeal and stay petition are in regard to the order of the Commissioner (Appeals) whereunder the Commissioner (Appeals) rejected the appeal filed before him on the ground of limitation. 2It is being pointed out that the appeal had been prepared and sent in time by the appellant s advocate office but by mistake, the envelope was addressed to Addi .....

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..... appeal is required to be entertained even if it fell outside the period of limitation, on account of its being addressed wrongly. We read para 9 of the judgment. 9. In view of the peculiar circumstances of this case, and the difficult questions raised relating to jurisdiction, I am of the view that an opportunity should be given to the petitioner to be heard by the appellate authority. Even as .....

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..... main confiscated with the Customs authorities. 5We are of the view that grave injustice would be caused if the appeal is rejected on the ground of limitation. The authorities brought before us also support the restoration of the appeal, in view of the peculiar circumstances leading to the finding that the appeal was delayed. 6In view of what is stated above, the stay application is allowed. .....

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