TMI Blog2019 (2) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of remand. - C/21731/2018-SM - Final Order No. 20071/2019 - Dated:- 11-1-2019 - MR. S.S GARG, JUDICIAL MEMBER Shri M. Saravanan, Consultant For the appellant. Shri Gopakumar, Jt. Commissioner(AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 12/07/2018 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal for non-compliance with the provisions of Section 128 of the Customs Act, 1962 and Chapter II of Customs (Appeals) Rules, 1982. 2. Briefly the facts of the present case are that the appellants are into the business of trading of pre-painted steel coils falling under Chapter heading 7210. During the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he word Assistant in the covering letter. He further submitted that in the covering letter, the appellant has correctly mentioned that it is for the refund of excess duty paid and further they have filed the appeal memorandum in Form CA1. He further submitted that the finding of the appellate authority that there is nothing to suggest that a decision has been taken by the Assistant Commissioner of Customs (Refund) is also incorrect and without appreciation of the documentary evidence filed by the appellant before him. He further submitted that the appellant filed the appeal in the office of Commissioner of Customs which was acknowledged as IC- 04/12/12/2013 which is evident from the RTI reply dt. 31/05/2016 received from the Assistant Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that the appeal section has wrongly sent the appeal to the refund section. I also find that it is only through the RTI application, it was known that the appeal was filed on 12/12/2013 but the Commissioner(Appeals) has taken literal interpretation of the forwarding letter and has not considered all the facts. Since it has been admitted by the Department that appeal was filed on 12/12/2013 and not on 31/05/2017, I hold that appeal was within time before the Commissioner(Appeals). The dismissal of appeal on time bar is not tenable in law and therefore I set aside the impugned order and remand the case back to the Commissioner(Appeals) to decide the same on merits after complying with the principles of natural justice and after affordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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