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TMI Blog2018 (8) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commr. (AR) for the Respondent (s) ORDER Per P.K. Choudhary: These appeals have been filed by M/s Sony India Pvt. Ltd., the appellants herein, against a common Orders-in-Appeal Nos.KOL/CUS(Airport)/AA/1386-1464/2017 dated 18.10.2017 passed by Commissioner (Appeals), Custom House, Kolkata. 2. Heard both sides and perused the appeal records. 3. We find that the ld.Commissioner (Appeals) vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the competent appellate authority, on an appeal being filed against the same. The ld.Advocate submitted that Bills of Entry are appealable orders under Section 128 of the Act and placed reliance on the decision of the Tribunal in the case of Cipla Ltd. Vs. CC, Indore : 2017 (348) ELT 579 (Tri.Del.). It is also the case of the appellant that relief cannot be claimed by way of refund of duty in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of thirty days.] The Commissioner (Appeals) may, if sufficient cause is [(1A) shown at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.] Every appeal unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as if the conditions have been satisfied and the exemption benefit shall be available. It is further observed that even if the exemption was not claimed at the time of filing of the Bill of Entry, the appellant would not be deprived from claiming such benefit at a later stage. 6. Since the ld.Commissioner (Appeals) has not decided the matter on merit, it would be appropriate to remand the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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