2013 (12) TMI 820

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..... h sides, we find that the Commissioner (Appeals) has dismissed the appeal on the ground of limitation by observing that there has been delay of 107 days in filing the appeal. The appeal stands filed before the Commissioner (Appeals) against the assessment order dated 21-5-2005 by the Assistant Commissioner (Customs), ICD, Tuglakabad. 2. It is seen that though as per the appellant, the appeal agai .....

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..... e relied upon the decision of the Tribunal in the case of Gallops Text (Bom.) Pvt. Ltd. v. CCE, Mumbai-III - 2005 (191) E.L.T. 642 (Tri.-Mum.). Hence, the present appeal. 3. After hearing the learned SDR, we find that there is no dispute of receipt of appeal papers in the office of the Commissioner (Appeals), Mumbai. The Tribunal in the above referred decision of Gallops Text (Bom.) Pvt. Ltd. ha .....

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