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2022 (10) TMI 1084 - AT - CustomsMaintainability of appeal - appeal rejected on the ground of time bar - appeal was filed after 90 days, considering the date of order/ letter as 11.01.2016 and 01.08.2016 - HELD THAT:- Though the appellant had been corresponding with the department on the issue on merit and department has responded vide letter dated 11.01.2016 and 01.08.2016 but the appellant preferred the appeal against the letter dated 03.05.2018 and in a column 4 i.e. date of communication was mentioned as 10.05.2018. In this fact, the learned Commissioner (Appeals) should have decided the appeal considering the letter dated 03.05.2018, if this be so, then the appeal was not time barred, therefore, the Commissioner (Appeals) ought to have decided the appeal on the basis of letter dated 03.05.2018 and dismissing the appeal on ground of time bar is not proper. The matter is remanded to the Commissioner (Appeals) to decide the appeal keeping in mind, letter dated 03.05.2018 as impugned letter - the appeal is disposed of by way of remand to the Commissioner (Appeals).
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