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TMI Blog2015 (12) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. ORDER This is an appeal filed against Order-in-Appeal No. KOL/CUS/CKP/195/2006, dated 28-9-2006, passed by the Commissioner of Customs (Appeals), Kolkata. 2. The ld. Advocate, Shri N.K. Chowdhury, for the applicant submitted that the ld. Commr. (Appeals) has not decided the issue on merit but rejected their appeal as time barred. The ld. Advocate further submitted that the relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the payment of dues by the appellant itself indicates that they have been communicated about the assessment order, hence they could have filed the appeal against the assessment order from the said date of communication. Thus, the appeal is barred by limitation. 4. Heard both sides and perused the records. We have seen the order-in-Original, which refers to two dates i.e. date of order as 7-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling the appeal under Section 128(1) of the Customs Act, 1962. In the result, we do not find merit in the impugned order and accordingly the same is set aside. Since the ld. Commr. (Appeals) has not decided the issue on merit, both sides agree that the appeal be remitted to the ld. Commr. (Appeals) for deciding the issue afresh on merit. It is needless to mention that reasonable opportunity of hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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