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TMI Blog2009 (1) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Kandla to transfer the papers to the appropriate office, on receipt of the same - the appeal papers having been received by the Commissioner's office in time, though received by Commissioner (Appeals) subsequently, have to be held as having been filed within time. - C/573-577/2005 - A/398-402/2009-WZB/AHD - Dated:- 29-1-2009 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) REPRESENTED BY : Shri V. Sridharan, Advocate, for the Appellant. Ms. M.I.J. Micheal, Jt. CDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides we find that Commissioner (Appeals) vide his impugned order has dismissed the appeals as barred by limitation after observing that the impugned order wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the impugned orders were passed by the Adjudicating Authority in de-novo proceedings and the appellants have been diligently following the proceedings at all the levels. In support of his submissions, learned advocate places his reliance on various decisions. 3. After examining the documentary evidence placed on record, we find that Maruti Udyog appeal papers stand dispatched to Commissioner of Customs, Kandla by the courier services, who has also certified the service of the same in this head office. If the appeal was filed after four years, as observed by Commissioner (Appeals), the appellant would not have indicated the date of receipt of the impugned order as in 2001. The cumulative appreciation of all the evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nciple that the time spent before the wrong forum should not be taken into consideration while calculating the limitation. In the present case the counsel has admitted the mistake on the part of their office in dispatching the appeal to wrong forum for which the assessee should not be made to suffer. We also note that the appellants have been pursuing the case at each level and there can be no reasons or motive for them not to challenge the order well in time. In fact it was the duty of Commissioner of Customs Kandla to transfer the papers to the appropriate office, on receipt of the same. 6. In view of the above we hold that the appeal papers having been received by the Commissioner's office in time, though received by Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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