2006 (11) TMI 354

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..... 897 of 2006 - - - Dated:- 21-11-2006 - Vikramajit Sen and S. Muralidhar, JJ. REPRESENTED BY: Shri H.P. Sharma, Advocate, for the Petitioner. S/Shri Arijeet Ganguly, Ashish Rana and Rajeeve Mehra, Advocates, for the Respondent. [Order].- In the present Writ Petition an Appeal was filed before the Commissioner of Customs (Appeals) which was found to be time-barred. The Petitioner the .....

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..... ends that constraints of limitation do not apply to a Revision filed before the Central Government and, there fore, it should have dealt with the Application on merits. The opening words of Section 129DD(1) clearly state that a person aggrieved by an Order passed under Section 128A may approach the C Government in Revision. So far as the Order of the Commissioner (Appeals) under Section 128A is co .....

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