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TMI Blog2012 (10) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... ter the appeal papers were transferred to the office of Commissioner (Appeals) on 3-2-2010 - Commissioner (Appeals) heard the appeal on merits and allowed the appellant to file written submission as evident from the letter dated 30-8-2010. It is not the case of Revenue that appeal papers were returned by the officer of Additional Commissioner, rather the appeal papers were transferred to the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We find that the Commissioner (Appeals) dismissed the appeals as time-bar on the ground that the appeals were filed beyond the condonable period provided under Section 128 of the Customs Act. 4. The contention of applicants is that the adjudication order was passed on 6-5-2009 and appellant filed appeal on 6-7-2009. However, due to mistake the appeal papers were filed in the office of Additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in the case of Ajinkya Enterprises v. Union of India reported in 2008 (229) E.L.T. 656 (Bom.) whereby in a similar situation when the appeal was heard on merits and thereafter the same was dismissed as time-barred, the Hon ble Bombay High Court set aside the order and directed the Commissioner (Appeals) to decide the appeal on merits. It is also submitted that time spent in pursuing the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the Commissioner (Appeals) in the impugned order without going into the merits of the appeal dismissed the appeal as time-barred. The appeals were filed within the normal period of limitation in the office of Additional Commissioner of Customs. Thereafter the appeal papers were transferred to the office of Commissioner (Appeals) on 3-2-2010. Further the Commissioner (Appeals) heard the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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