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2014 (10) TMI 590 - AT - CustomsRestoration of appeal - Bar of limitation - Held that:- It is not appreciated that a person becomes aggrieved only when the order to that effect sees light of the day. The order appealable emerges on 14-10-2008 which is apparent from page 12 of the appeal folder. Therefore, the appellant being aggrieved on that day i.e. 14-10-2008, the limitation for filing appeal shall be counted from that day, which was the date of communication about the final assessment of bill of entry by Customs. Accordingly, ld. Commissioner to pass appropriate order on merit of the appeal for which the order dated 27-1-2009 is set aside. The appellant shall make application before ld. Commissioner (Appeals) within a month of receipt of this order requesting him to fix the date of hearing and on the date fixed, without any adjournment the appellant shall be present with its pleadings and evidence to contest its appeal - Appeal restored
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