9911796707
TMI Blog2012 (5) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal filed with the Commissioner (Appeals) is really belated beyond the condonable period of limitation prescribed under Sec.128 of the Customs Act, it has only to be rejected on that ground and there shall be no discussion on merits, appeals are allowed by way of remand - C/1269, 1270, 1271 & 1272/09-Mum - - - Dated:- 10-6-2011 - Mr. P. G. Chacko, Mr. Sahab Singh, JJ. Appearance Shri T. Viswanathan, advocate for Appellant Shri B. P. Pereira, JDR for Respondent. Per : P.G.Chacko These applications seek waiver of pre-deposit and stay of recovery in respect of demands of special additional duty. After hearing both sides, we find that the appeals also are fit to be finally disposed of at this stage. Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority to find out as to whether copies of the Orders-in-Original had been duly issued and served on the assessee by the original authority. The ld.counsel has claimed a case for the assessee on merits also. 4. Ld. JDR submits that copies of the Orders-in-Original had been sent to the assessee by speed post, a fact noted in the correspondence between them and the department. It is submitted that, under Sec.153 of the Customs Act, the dispatch of the order by speed post amounts to its service on the assessee and, therefore, the dismissal of their appeals by the Commissioner (Appeals) on the ground of time-bar cannot be faulted. 5. The ld.counsel has also claimed support from certain decisions. It is submitted that, in the absence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid reasons, the impugned order is liable to be set aside. However, in the interests of justice, we are inclined to remand the matter to the Commissioner(Appeals). We expect him to verify the records of the department relating to dispatch of the Orders-in-Original and ascertain the date on which those orders were sent to the party. If those orders are found to have been sent by registered post (including speed post) on the date noted by the Asstt.Commissioner in his letter dated 14.11.2008, it can be held that Orders-in-Original were duly served on the party on such date in terms of Sec.153 of the Customs Act. Otherwise, the facts and circumstances presented by the party are liable to be examined so as to determine the effective ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
