9911796707
TMI Blog2020 (3) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... ha, Authorized Representative for the Respondent ORDER PER S.S.GARG : The present appeal is directed against the impugned order dated 17.09.2018 passed by Commissioner (Appeals), whereby the Commissioner (Appeals) has rejected the appeal of the appellant as time barred without going into the merits of the case. 2. Briefly stated the facts of the case are that the appellants are engaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting payment of such export cess. This particular fault in the system was followed up to the Customs authorities, but due to technical fault in the system, cess could not be paid. Subsequently, the demand cum show-cause notice under Section 28 of the Customs Act, 1962, was received by the appellant asking the appellant to deposit an amount of Rs. 5,77,091/- along with interest as applicable under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shedpur reported in 2008 (221) ELT 163 (S.C.), the Commissioner (Appeals) held that he cannot condone the delay beyond 30 days and consequently, dismissed the appeal as time barred. Thereafter, the appellant filed a Writ Petition bearing W.P.No.24965 of 2018 before the Hon'ble High Court of Calcutta and the Single Judge of the Hon'ble High Court dismissed the said Writ Petition vide its Order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... She further submits that the show-cause notice was issued by invoking extended period of limitation, but there are no allegations in the show-cause notice alleging the suppression of facts with intent to evade payment of duty. She further submitted that the customs cess could not be paid by the appellant because of fault in the system. She further submitted that the entire demand in the present c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d directed us to decide all the points on merits. Since the appeal has been dismissed by the Commissioner (Appeals) on time bar without going into the merits of the case, we are of the considered view that this case needs to be remanded back to the Commissioner (Appeals) to decide the issue on merit without going into the question of limitation since the Hon'ble High Court of Calcutta has already ..... X X X X Extracts X X X X X X X X Extracts X X X X
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