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TMI Blog2010 (8) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... to an order Appeal to Appellate Tribunal – Reason of delay – No sufficient cause disclosed for delay of 40 days – No details given of delay - Appeal rejected - E/400-401/2010 - 526-527/2010-EX(PB) - Dated:- 20-8-2010 - Justice R.M.S. Khandeparkar, President and Shri Rakesh Kumar, Member (T) REPRESENTED BY : Shri V.V. Gautam, Advocate, for the Appellant. Ms. Monika Batra, DR, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned advocate drew our attention to page 19 of the paper book of the appeals which comprises of Annexure-1 and relates to a letter dated 25th September, 2009 by the Additional Commissioner, Meerut, addressed to the appellants. 4.The said letter dated 25th September, 2009 reads thus : "OFFICE OF THE COMMISSIONER CUSTOMS CENTRAL EXCISE, MEERUT-I C.NO. V(15)Off./Adj.l/141/2008 /3311.Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8/Commissioner/Meerut-I/2009 dated 26-3-2009, to further one year period with effect from 26-9-09. Yours faithfully, Sd/- (RAJIV JAIN) ADDL. COMMISSIONER (ADJ.) CENTRAL EXCISE : MEERUT-I" 5. Plain reading of the above quoted letter would disclose that the same does not comprise of any order as such. It is a mere communication relating to the order stated to have been passed by the Chie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... review. The appeal can lie only against the order passed under the provisions of the said Act and which are made appealable under Section 35-B and against no other order. Certainly, it cannot be filed against mere communication in relation to an order. Being so, there is absolutely no substance in the appeals and the same are bound to fail. On this ground alone, question of going into the cause fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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