9911796707
TMI Blog2022 (12) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... peal before the learned Commissioner upto May, 2020 but since that was Covid time therefore vide Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 r/w Notification dated 30.09.2020 the time was got extended till 31.12.2020 and admittedly the appeal was filed by the appellant on 30.12.2020. On a specific direction issued to the department by this Tribunal vide order dated 17.11.2022 to place on record the document as to when the Order-in-Original was sent and served on the appellant, learned Authorised Representative placed on record communication dated 2.11.2022 received by him from concerned Commissionerate (filed by the learned authorised representative on 25.11.2022) stating that the file concerning th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbai-II, JNCH, Nhava Sheva by which the learned Commissioner rejected by appeal on the ground of limitation without going into the merits. 2. I have heard learned counsel for the appellant and learned Authorised Representative for the Revenue and perused the case records. The learned Commissioner has rejected the appeal by resorting to the provisions Section 128 of the Customs Act, 1962 since according to learned Commissioner the appeal has been filed beyond the condonable period of 30 days as stipulated in section 128 ibid. It is the submission of learned counsel that there is no delay at all in filing the appeal before the learned Commissioner as the Order-in-Original dated 31.3.2017 has been provided to the appellant only on 06.3.2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts in relation to the application of re-credit of the duty paid on abandoned goods. The Appellant was also granted personal hearing on 26.10.2017 48 3. 13.11.2017 The Appellant submitted its reply to the above deficiency memo. 49 4. 19.12.2017 The department issued another deficiency memo requiring the Appellant to submit a valid FPS license and balance sheet for the FY 2016-17. The Appellant was also granted personal hearing on 29.12.2017 50 5. 27.12.2017 The Appellant submitted its reply to the above deficiency memo. 51 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the order details and the preamble 59 10. 30.12.2020 Being aggrieved by the Order-in-Original dated 31.03.2017 the Appellant filed an appeal before the Ld. Commissioner(A) 63 The above dates/events have been substantiated by the learned counsel by placing on record the copies of communication between them and the department during this period. 3. From the above table one thing is clear that although the Appellant time and again requested the department for personal hearing, granting of refund etc. etc but in response to none of these communication the department replied that the Order-in- Original has already been passed. Since they have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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