Home Case Index All Cases Customs Customs + AT Customs - 2023 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 1149 - CESTAT KOLKATAMaintainability of appeal - appeal dismissed on the ground of time limitation - appeal filed well within 60 days of the said first receipt of the order in original or not - HELD THAT:- The Revenue is not in a position to either confirm or deny the receipt of the Order-in-Original by the Appellant. Other than pointing out the despatch number and date of despatch as indicated in xerox copy of the Order-in-Original on record. Obviously in taxing statutes, in particular, no presumption can be rested upon the delivery and service of an order and the fact need to be expressly established. In view of the Revenue, not being able to demonstrate anything, to the submissions made by the Learned Advocate and the Learned Advocate amply demonstrating their bonafides in promptly writing to the concerned agencies, and also enclosing details of speed post transmission. The dismissal of the appeal by Commissioner (Appeals) on limitation is not sustainable. In his order, the Commissioner (Appeal) has mentioned that the appeal was filed on 24th July 2013, in respect of the adjudication order dated 27.02.2010 said to be received on 9th July 2013 - it cannot be imputed that the aforesaid appeal filed before the Commissioner (Appeals) was barred by limitation. As the appeal has been filed well within 60 days of the said first receipt of the order in original by the appellants, the same is not hit by the timelines contained in Section 128 of Customs Act - appeal remitted for appropriate decision to the Commissioner (Appeals) with a direction to the Jurisdictional Commissioner to ensure that a copy of the Show Cause Notice is supplied to the noticee/appellants within a month hereof. Appeal allowed by way of remand.
|