9911796707
TMI Blog2020 (9) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 whereas as per Section 129D (3) ibid., what is relevant is the date of communication i.e., Review Order to be passed within a period of three months from the date of communication. Hence, if the date of communication is 11th March 2019, then the Review Order passed on 10.06.2019 is very much within the time-frame fixed by the statute. The Revenue is also one of the litigants before this court and that being so, it cannot sit in the driver s seat. First of all, the crucial aspect which is creating suspicion in the minds of all of us, is as to the date of communication (11.03.2019) when the order was signed on 04.02.2019, has not at all been explained nor is the Revenue disputing the contentions of the Learned Advocate for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant and Ms. A. Aruna, Learned Advocate appearing for the assessee-respondent. Heard both sides, carefully perused the documents placed on record as also the decisions filed during the course of arguments. 4. The Order-in-Original was passed on 23.01.2019, but the Learned Assistant Commissioner of Customs has affixed his signature on 04.02.2019 and the same appears to have been dispatched on 12.02.2019 (though written by hand but no initial by any officer as to the correction). The said Order-in-Original is also marked to the recipient viz., the Deputy Commissioner of Customs, Review Cell-II and the same contains the date of receipt as 11th March 2019. 5. The above facts are not disputed by the assessee, but however, the Learned Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04.02.2019, has not at all been explained nor is the Revenue disputing the contentions of the Learned Advocate for the appellant that the office of the Adjudicating Authority as also that of the Reviewing Authority are located in the same premises. There is also no further explanation as to the date of dispatch/communication that has taken about a month when undisputedly, both the authorities are in the same building premises. 8. The above facts do not lead to happily conclude that the fact of the above state of affairs, as explained by the Revenue, are indeed correct. Without going into any further, I reject the explanation now placed by the Revenue. 9. In the result, I do not find any merits in the contentions of the Revenue and ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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