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2012 (10) TMI 649 - AT - CustomsFraudulent mis-declarations - Rejection of review application of Department as time barred - date would be reckoned from the date of order passed by the lower adjudicating authority OR date of assessment of bill of entry - Held that:- As per para 13 of Commissioner (Appeals)'s order wherein it has been recorded that respective importers have already paid the extra duty, fine etc. is concerned, the department has challenged the same and contended that only in the case of one Bill of Entry the respondent has paid the duty and during the hearing of these cases, the respondent could not submit any document contradicting the department's submissions that duties were paid on 9 bill of entries were not paid. So far as the contention of the respondent that the jurisdictional Commissioner on 21.07.2009 has ordered for passing of speaking order and hence, the fact of passing of order was well within the knowledge of the jurisdictional Commissioner at least on 21.07.2009, we find that is not an endorsement for communication to jurisdictional Commissioner, but it is an endorsement of Board's Circular for issuance of speaking order by successor officer. As the above aspects were not considered by Commissioner (Appeals) while deciding the appeal. The same are required to be examined - Appeal of revenue allowed by way of remand.
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