9911796707
TMI Blog2021 (3) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... w that the date of communication, as claimed by the appellant, has to be accepted. The Hon ble Madras High Court in the case of JAI ENTERPRISES VERSUS COMMISSIONER OF CUSTOMS (APPEALS), CHENNAI [ 2006 (5) TMI 99 - HIGH COURT OF JUDICATURE AT MADRAS] has observed that apparently the notice was sent to the proper address while the Postal Authorities made an endorsement left and in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cting the appeal as time-barred - the matter is remanded to the file of the Commissioner (Appeals) to hear the appellant and pass an order on merits in accordance with law - Appeal allowed by way of remand. - Customs Appeal No. 40015 of 2020 - FINAL ORDER NO. 41404/2021 - Dated:- 22-3-2021 - MR. P. DINESHA, MEMBER (JUDICIAL) Shri M. A. Mudimannan, Advocate for the Appellant Shri M. J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tra, Shri M. Jagan Babu, Learned Authorized Representative appearing for the Revenue, supported the findings of the Commissioner (Appeals) and also relied on the judgement of the Hon ble High Court of Madras in the case of M/s. Jai Enterprises v. Commissioner of Customs (Appeals) reported in 2006 (206) E.L.T. 41 (Mad.). 3.2 He would also submit that since there was no application for condonatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce shall be deemed to have been properly effected when a letter is properly addressed, pre-paid and posted by registered post. That the notice was sent to proper address, pre-paid and posted by registered post is not under dispute. No other attempt has been made to prove the contrary. The endorsement left is not sufficient to prove the contrary .. 5.2 In the above case, apparently the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the above reasons, I am of the considered opinion that there was no delay in filing the first appeal and therefore, the Commissioner (Appeals) was in error in rejecting the appeal as time-barred. When there was no delay, there is no requirement in law for filing any application for condoning the delay. 7. In the result, the impugned order is set aside and the matter is remanded to the file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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