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TMI Blog2021 (5) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... d address of the appellant. As per Section 128 as well as Section 153 of the Customs Act, 1962, any decision/order has to be communicated/served upon the person to whom it is addressed. In the instant case, there is no actual service or communication of the decision/order upon the appellant - Therefore, the date on which the appellant has come to know about the Order-in-Original has to be considered for computing the period of limitation. When computed from such date, the appeal is filed within the time of sixty days. Thus, there is no delay in filing the appeal. The rejection of the appeal on the ground of time-bar cannot sustain - matter is remanded to the Commissioner (Appeals), who shall decide the case on merits - Appeal allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, the Order-in-Original was issued to their earlier address and the appellant did not receive the copy of the said Order-in-Original so as to file an appeal within time. They came to know only when an alert was raised in the EDI system in 2019. On coming to know of the Order-in-Original on 24.04.2019, they applied for a copy and filed the appeal before the Commissioner (Appeals) on 23.05.2019. The Commissioner (Appeals) vide Order impugned herein dismissed the appeal as time-barred. 3.2 The Learned Counsel for the appellant relied on the letter dated 03.07.2012, received by the Department on 12.07.2012, wherein the appellant had informed that they were shifting their office from the existing address to the new premises. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns given for verification of the new address of the appellant. There is nothing to disbelieve these documents. After intimating the change of address in July 2012, the Department has issued the Order-in-Original in February 2013 to the old address of the appellant. 7. As per Section 128 as well as Section 153 of the Customs Act, 1962, any decision/order has to be communicated/served upon the person to whom it is addressed. In the instant case, there is no actual service or communication of the decision/order upon the appellant. Therefore, the date on which the appellant has come to know about the Order-in-Original has to be considered for computing the period of limitation. When computed from such date, the appeal is filed within the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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