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2017 (12) TMI 1632 - CESTAT CHENNAIAppeal dismissed on the ground of time bar - assessments of Bills of Entry were done prior to 1-12-2009 and the appeals were filed before the Commissioner (Appeals) only on 10-3-2010 - Held that:- All the six Bills of Entry were assessed and communicated to the appellant on various dates which were prior to 1-12-2009 and the appeals were filed before the Commissioner (Appeals) on 10-3-2010 only. This is much beyond the time-limit prescribed under the Act for filing appeals before the lower appellate authority - the request to issue a speaking order has been given to the department which is dated 22-3-2010. This letter is after filing the appeal before the lower appellate authority. It can be reasonably inferred that such letter was given as afterthought to circumvent the delay in filing the appeal. Appeal dismissed - decided against appellant.
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