TMI Blog2008 (8) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent ORDER Per S.L. Peeran : The stay application and appeal are taken up together for disposal. The Commissioner (Appeals) has dismissed the appeal on the ground that the appeal has been filed belatedly after 90 days and he has no powers to condone any delay in a matter where the appeal has been filed beyond 90 days. This submission is countered by the appellants by producing r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to the Commissioner (Appeals)'s office after the expiry period, therefore, after the grant of an opportunity of hearing, the appeal has been dismissed. He submits that once the Commissioner of Central Excise and Customs, Port Area, Vizag has received the papers, and sent it to the Commissioner (Appeals), then the date of receipt i.e. 28.06.2005 could be accepted as the date for filing the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs, Port Area i.e. 28.06.2005. If this date is taken, the appeal is deemed to have been filed within time. As the matter has not been decided on merits, therefore, the impugned order is set aside and appeal remanded to the Commissioner (Appeals) to decide the case on merits. The stay application and appeal are thus allowed by remand to the Commissioner (Appeals) to decide the case by followi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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