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TMI Blog1983 (7) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... al Representative raised a preliminary objection regarding admissibility of this appeal. He referred to Order No. HM 80/78/S. 47/9/79-GR. III, dated 12-12-1979 against which the appeal has been preferred to the Tribunal. The Departmental Representative stated that this is a request for voluntary payment of duty amounting to ₹ 27,010.20 P. which was short-levied at the time of assessment. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of India under Section 130 of the Customs Act, 1962 which has now been transferred to the Tribunal for disposal. 3. The Bench noted that the Order against which the appeal has been preferred is merely a request for payment of duty which, though short-levied, is admittedly time-barred. Since the Appellants are not aggrieved by the said order or decision, they cannot appeal against the same u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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