2006 (1) TMI 484

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Nair, Member (T)]. Perused the record and heard the learned SDR. None is present for the appellant. 2. The present appeal is directed against the Order of the Commissioner (Appeals). Commissioner rejected the appeal filed before him on the ground of delay. Commissioner observed that appeal was filed beyond the period prescribed under Section 128(1) of the Customs Act. This was upon deemin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ding that the appeal is beyond time-limit allowed under Section 128(1) is based on such a deeming. 6. Appellant has since submitted reconciliation statement, the absence of which was the reason for denying the benefit. 7. In the facts and circumstances of the case, we are of the opinion that the case is required to be re-considered by the lower authority on merit. In order to facilitate the sa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X