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TMI Blog2011 (5) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... e before higher appellate forum - It may be noted that even in the said letter, there is no indication that the assessed Bill of Entry were earlier supplied to the appellant and they are being given for the second time - Appeal is disposed off by way of remand - C/928/2006 - Final Order No. A/876/2011-WZB/AHD - Dated:- 13-5-2011 - Mrs. Archana Wadhwa, Dr. P. Babu, JJ. Shri G.L. Rawal, Sr.Advocate, Shri Rajesh Rawal, Adv. for Assessee. Shri I. Ahmed, SDR for the Revenue. Per: Archana Wadhwa: After hearing both sides duly represented by Shri G.L. Rawal, learned Sr.Advocate, appearing for the appellants and Shri I. Ahmed, learned SDR appearing for the Revenue, we find that the Commissioner(Appeals) has dismissed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g up the requisite information and attestation. Thereafter, the appellant filed an appeal before Commissioner (Appeals) within a period of 3 months from the date of receipt of the said letter, challenging the assessment done in Bill of Entry above. By treating the earlier letter dt.7.2.05 written by Superintendent as the proper order, the Commissioner(Appeals) held that the appeal should have been filed within a period of limitation from the date of receipt of above letter dt.7.2.05. Accordingly, he rejected the appeal as barred by limitation. Hence, the present appeal. 4. We have seen the letter dt.7.2.05 addressed by Superintendent to the appellant. As per the said letter, there is a direction to the appellant to pay the differential ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... immediately after assessment. However, in the absence of any evidence, it cannot be presumed that the said Bill of Entry assessed by the officer on 7.2.05 was supplied to the appellant. There being the communication dt.16.12.05 showing supply of assessed Bill of Entry to the appellant, has to be considered as a relevant date for challenging the same. It may be noted that even in the said letter, there is no indication that the assessed Bill of Entry were earlier supplied to the appellant and they are being given for the second time. 5. As such, we are of the view that the assessment order having been received by the appellant on 16.12.05, the said date is required to be considered as relevant date. Appeal filed thereafter without a per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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