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TMI Blog2022 (10) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... ntative) for the Respondent ORDER RAMESH NAIR The present appeal is directed against order in appeal No. KDL-CUSTM-000-APP-097-18-19, dated 31.09.2019 whereby the Learned Commissioner (Appeals) dismissed the appeal on the ground of time bar as the finding of the Commissioner (Appeals) is: the appeal was filed after 90 days, considering the date of order/ letter as 11.01.2016 and 01.08.2016. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 and 01.08.2016, therefore, the Commissioner (Appeals) has rightly considered these letters and dismissed the appeal on limitation. 4. We have carefully considered the submission made by both the sides and perused the records. 5. We find that the appeal filed before the Commissioner (Appeals) was against the letter dated 03.05.2018. The relevant appeal form CA-1 reproduced below: 1. No....... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. Dist. Bhuj (Kutchh), Gujarat. 2 Devashish K. Trivedi, Advocate D/307, Ganesh Meridian, Opp. Gujarat High Court, S.G. Highway, Sola, Ahmedabad-3800 60 Whether duty or Penalty or both is deposited; if not whether any application for dispensing with such deposit has been made. (A copy of the challan under which the deposit is made shall be furnished) : N. A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the letter dated 03.05.2018 and in a column 4 i.e. date of communication was mentioned as 10.05.2018. In this fact, the learned Commissioner (Appeals) should have decided the appeal considering the letter dated 03.05.2018, if this be so, then the appeal was not time barred, therefore, in our considered view, the Commissioner (Appeals) ought to have decided the appeal on the basis of letter dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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