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TMI Blog2022 (6) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment/re-assessment is an appealable order - Reliance can be placed in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [ 2019 (9) TMI 802 - SUPREME COURT] - This being the facts on record and the provision of law, the service of copy of the order on dated 12.01.2018 is supposed to be taken as the date of communication of the order, in which event the delay was only of 18 days concerning which satisfactory explanation in the delay condonation petition was afford by the Appellant as has been noted by the Commissioner (Appeals) in para 7 of his order i.e. Order-in-Appeal under challenge. Additionally the order passed by the First Appellate Authority under RTI Act, 2005 on dated 22.10.2021, being taken as addi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ramesh Kumar, Assistant Commissioner, Authorised Representative for the Respondent ORDER Order passed by the Commissioner of Customs (Appeals), Mumbai-I refusing relief to the appellant, on the ground that the same is hit by period of limitation prescribed under Section 128 of the Customs Act, is assailed in this appeal. 2. We have heard submissions from both sides and perused the case record. Before arriving at any decision, it is worth reproducing the relevant portion of the order passed by the Commissioner (Appeals) in para 12 of his order dated 15.12.2020. It reads:- 12. From the provisions of Section 128(1) of Customs Act 1962, it is clear that appeals are to be filed within 60 days of communication of orders which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms lower in rank than a [Principal Commissioner of Customs or Commissioner of Customs] may appeal to the [Commissioner (Appeals)] [within sixty days] from the date of the communication to him of such decision or order : (Underline to emphasise) Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days 43. As the order of self assessment is nonetheless an assessment order passed under the Act, obviously it would be appealable by any person aggrieved thereby. The expression Any person' is of wider amplitude. The revenue, as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of finally/provisionally assessed bill of entry to anyone, as the same has been uploaded in their website link (para 4 of the order of the appellate authority). 3. This being the facts on record, we are of the considered opinion that communication of the decision/order was made on 12.01.2018 and the date of uploading in the link provided by the Respondent- Department, cannot be taken as date of communication of the order besides the fact that dispute concerning non-availability of the order in the said link is also noticeable in the RTI order dated 22.10.2021. Moreover, no Court would presume such a document uploaded in the website as genuine unless it is a public document containing seal and signature of the public authority or it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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