2016 (1) TMI 1109

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..... that this an order and this was not issued to the appellant. Therefore appeal is filed against Bill of Entry and not against any letter or order issued by the AC. - Commissioner (Appeals) has no powers to condone delay beyond condonable period. - Decided against the assessee. - Appeal No.C/376/2007 - FINAL ORDER No.40100/2016 - Dated:- 25-1-2016 - Shri R. Periasami, Technical Member and Shri P .....

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..... pellant's contention is that they have filed appeal not against bill of entry but against rejection of reassessment by the department which is not justified. On perusal of copy of note sheet file which is marked as AC(EDI)/DC (EDI)/DC(Gr.7) on 20.2.2007, we find that appellant cannot agitate that this an order and this was not issued to the appellant. Therefore appeal is filed against Bill of .....

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