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2023 (10) TMI 1048 - AT - CustomsCondonation of delay in filing appeal - appeals were not filed within the stipulated time frame of 60 days and also for a further period of condonable 30 days - HELD THAT:- It is found that no physical final assessment order was issued to the appellant.The final assessment was updated online only. Moreover, for the differential duty, the challan was generated only on 11.07.2017. In this position, it is 11.07.2017 when the appellant could notice the final assessment of bill of entry. Therefore, the date 11.07.2017 is the correct date of communication of final assessment to the appellant. The identical issue was considered by this Tribunal in the case of GAIL (INDIA) LTD. VERSUS C.C. -AHMEDABAD. [2023 (10) TMI 1044 - CESTAT AHMEDABAD] wherein the Tribunal has held that even though the final assessment has been made but the communication of the final assessment is relevant. In the present case also, the appellant came to know about the final assessment only on 11.07.2017. Accordingly, the appeal was filed well within the time. The impugned order is set aside and appeal is allowed by way of remand to the Learned Commissioner (Appeals) for deciding the appeals before him on merit.
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