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2022 (6) TMI 321 - CESTAT CHENNAIReview order is barred by time limitation or not - appeal filed by department before Commissioner (Appeals) is also barred by limitation or not - Section 129D of the Customs Act, 1962 - HELD THAT:- Sub-section (3) provides that the review order has to be passed within a period of 3 months from the date of communication of decision or order of the adjudicating authority. On perusal of records, it is seen that the date of Order-in-Original is 31.05.2019. The date of dispatch is shown as 03.06.2019. The appellant contends that department would have received it on the same date and therefore the review order passed on 03.09.2019 is beyond 3 months. They have not adduced any evidence to show that the department has received the order passed by the Adjudicating Authority either on 31.05.2019 or on 03.06.2019 - the review order passed on 03.09.2019 is well within time. Consequently, the appeal filed by the department is also within the prescribed time limit. In any case, it is also necessary to state that proviso to sub-section (3) says that on sufficient cause being shown, the period can be extended by another 30 days on filing an application to condone the delay. The delay in the present case is less than 30 days. Conduct of personal hearing - whether hearing was not conducted in a proper manner as both the parties were not present at the same time in the virtual hearing conducted by the Commissioner (Appeals)? - HELD THAT:- From the records, it is seen that department has filed a letter on 09.11.2020 informing that the grounds of appeal filed by the department may be taken on record as arguments for the department. In such case, it cannot be said that department has to appear in the online hearing. From the discussions made in the impugned order also, it is not seen that any new grounds were taken up by the department other than what they have stated in their grounds of appeal. The view taken by Commissioner (Appeal) that the matter has to be remanded for reconsideration does not require any interference - Appeal dismissed.
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