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TMI Blog2018 (11) TMI 1876X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. Commissioner (Appeals) shall hear the appellant and decide the appeal on merits and shall also decide the issue of jurisdiction as it appears the show cause notice was never served on the appellant. The appellant is also directed to appear before the Commissioner (Appeals) within 60 days from the receipt of a copy of this order and seek opportunity of hearing. Both COD and appeal allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after, appellant received acknowledgement from the Commissioner of Customs, Hyderabad, where they are originally registered as CHA, that the said request have been taken note of. The appellant in their said letter dated 7th May 2013 also gave the future correspondence address at Secunderabad. The ld. Counsel points out that they were never served the show cause notice. From the show cause notice, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d post despatched on 5th Sept. 2015. It appears, the said condonation application was not placed in the appeal folder before the Commissioner (Appeals), and accordingly the appeal was dismissed on the ground of limitation in absence of any prayer for condonation. Accordingly the ld. Counsel prays for allowing this appeal by way of remand with suitable directions. 3. Ld. AR for Revenue have oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... val contentions, we condone the delay of two days in filing the appeal before the Commissioner (Appeals) and accordingly set aside the impugned order in appeal and remand the matter for decision on merits. The ld. Commissioner (Appeals) shall hear the appellant and decide the appeal on merits and shall also decide the issue of jurisdiction as it appears the show cause notice was never served on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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