9911796707
TMI Blog2006 (2) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order]. This appeal is directed against an order rejecting the appeal filed before the Commissioner (Appeals) as barred by time . The Commissioner (Appeals) has held that adjudication order was passed on 4-8-2000 and dispatched by registered post on 4-10-2000 while the appeal was filed only on 5-11-2004. The Commissioner has also noted that the service of the order remain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -99 and having received no order of adjudication, he had written to the Dy. Commissioner of Customs on 24-7-2002 requesting that the adjudication order be conveyed. The he wrote to the Commissioner of Customs on 14-12-2002 about the pendency of cases for adjudication. Similarly, he had written to the Member, Central Board of Excise and Customs on 26-7-2003 giving a list of cases pending in Mumbai. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 860 (sic)]. In the present case, the appellant has rebutted the presumption. 5. In view of the forgoing, I am of the opinion that finding of the Commissioner that the appeal is barred by limitation, is not justified. The case is required to be decided on merits. For doing the same, the matter is remanded to the Commissioner (Appeals). The appeal is disposed of by way of remand. (Order d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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