9911796707
TMI Blog2007 (5) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... om OIA No. 107/2005 dated 9-12-2005. The Commissioner (Appeals) has dismissed the appeal on time-bar inasmuch as that the appeal has been filed before him after a lapse of over fourteen months. The appellants refund application was rejected on 24-3-2004 by the Assistant Commissioner (Refunds). The appellants were due certain amounts to the Government to an extent of Rs. 2,20,612/- being the short ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to pass a speaking order. They were informed by letter dated 12-4-2005 that already an appealable order dated 24-3-2004, that is the OIO, had been passed and the question of passing any other order does not arise. The learned Counsel submits that this letter dated 12-4-2005 could be taken as a period for limitation and he submits that the OIO has to be treated only as a correspondence and in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustment of the amounts to the Government dues payable by the appellant under the provisions of Section 142(1)(a) of the Customs Act, 1962. He distinguishes the citations relied by the Counsel. 4. I have considered the submissions and I have perused both the citations. The citations note the correspondence in those cases and had laid down that those letters cannot be considered as appealable orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
