2012 (6) TMI 589

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..... sides.   2. Appellant filed this appeal against Order-in-Appeal No.KOL/CUS/CKP-101/2006 dated 28.06.2006 whereby ld.Commissioner(Appeals) has dismissed the appeal filed by the appellant on the ground that there was a delay of 2(two) days in filing the appeal before him (Commissioner(Appeal).   3. The contention of the appellant is that from the print out of the bill of entry it is clea .....

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..... r or payment of duty is 10.02.2006. Therefore the appeal is filed within the time limit prescribed under section 129A of Customs Act, 1962.   5.1 We find that ld.Commissioner(Appeals) has not decided the case on its merits. In these circumstances the case is remanded to the ld.Commissioner(Appeals) to decide the issue on its merit. Needless to say a reasonable opportunity of hearing may be g .....

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