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2016 (1) TMI 1109 - AT - CustomsCondonation of delay in filing an appeal before the Commissioner (Appeals) - appeal against the Bill of Entry or assessment order - Held that:- On perusal of copy of note sheet file which is marked as AC(EDI)/DC (EDI)/DC(Gr.7) on 20.2.2007, we find that appellant cannot agitate that this an order and this was not issued to the appellant. Therefore appeal is filed against Bill of Entry and not against any letter or order issued by the AC. - Commissioner (Appeals) has no powers to condone delay beyond condonable period. - Decided against the assessee.
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