2018 (3) TMI 1139

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..... principles of natural justice. He should have given an opportunity to appellant to explain about the delay in filing the appeal which Commissioner (Appeals) failed to do so - from the records submitted by the appellant in this appeal, it is apparent that the appeal was filed in time. However, these records were neither available to the Commissioner (Appeals) nor he has verified the material. A .....

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..... nd perusal of the record, we find that the Learned Commissioner (Appeals) rejected the appeal only on the ground of time-bar. He observed that the appeal against bill of entry dated 21/01/2009 is beyond the period of 60 days. On going through the grounds of appeal, we find that the claim of the appellant is that the appeal was dispatched through Blue Dart DHL courier on 19/03/2009 and as per trac .....

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