2005 (11) TMI 418

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..... S. Kang, Vice-President]. - Heard learned DR appearing for the respondent. None appeared on behalf of the appellant. The appellant filed appeal against the order passed by the Commissioner of Customs (Appeals) whereby the appeal was dismissed as time bar. Admitted facts of the case are that appellant filed appeal after a period of five months and 28 days from the date of passing of adjudication .....

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..... filing the appeal in time. In the present case, the appellant was asking for speaking order as the goods were assessed and value was enhanced on the Bill of Entry. Appellant were asking for speaking order and made a request for supply of speaking order. In these circumstances, we find that appellant has shown sufficient cause for not filing the appeal within the period of limitation before the Co .....

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