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2019 (8) TMI 590 - AT - CustomsCondonation of delay in filing appeal - time limitation - delayed Service of order - HELD THAT:- The respondent has proved on record that he received the Order-in-Original only on 25.01.2018. Further the Order-in-Original dated 27.09.2016 was sent to their old address as per the dispatch register filed by the Revenue in spite of the fact that the respondent has intimated the change of its address to the Department in the year 2015 and that said letter is also on record. Further the Department was also aware of the change in address and sent the personal hearing notice dated 12.04.2016 to the new address of the respondent but in spite of this the Order-in-Original was sent to the old address which was not received by the respondent and finally the respondent received the Order-in-Original only on 25.01.2018 and thereafter filed the appeal before the Commissioner with a delay of 28 days which was condoned by the Commissioner. Before the Commissioner (Appeals) the Department did not raise the objection of limitation. Further, the Department has not been able to bring on record any evidence regarding the proof of delivery of the Order-in-Original. There is no infirmity in the impugned order passed by the Commissioner (Appeals) condoning the delay of 28 days - Appeal dismissed - decided against Revenue.
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