2017 (12) TMI 1632

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..... icated to the appellant on various dates which were prior to 1-12-2009 and the appeals were filed before the Commissioner (Appeals) on 10-3-2010 only. This is much beyond the time-limit prescribed under the Act for filing appeals before the lower appellate authority - the request to issue a speaking order has been given to the department which is dated 22-3-2010. This letter is after filing the ap .....

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..... ey could not claim the benefit of Notification No. 30/2004, dated 9-7-2004, since the same was not updated in the EDI system. Against the assessment orders, the appellant filed appeals before the Commissioner (Appeals) who dismissed the appeals for being filed beyond the condonable period of limitation. Hence these appeals. 3. On behalf of the appellant, Ld. Counsel Dr. S. Krishnanandh submitte .....

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..... arguments put forward by the Ld. AR on behalf of Revenue. All the six Bills of Entry were assessed and communicated to the appellant on various dates which were prior to 1-12-2009 and the appeals were filed before the Commissioner (Appeals) on 10-3-2010 only. This is much beyond the time-limit prescribed under the Act for filing appeals before the lower appellate authority. We find that the reques .....

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