TMI Blog2021 (4) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... een that the Commissioner (Appeals) has computed the period of limitation from the date of dispatch of the Order-in-Original . As per section 128 Clause (1) of Customs Act, 1962, the person aggrieved by the decision/order has to file the appeal within 60 days from the date of communication to him of such decision or order. The word used is communication . It implies that the Order-in-Original has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n opportunity to the appellant to file an application for condonation of delay - Appeal allowed by way of remand. - Custom Appeal Nos.40231-40232 of 2020-SM - FINAL ORDER Nos. 41476-41477 / 2021 - Dated:- 26-4-2021 - Ms. Sulekha Beevi C.S, MEMBER (JUDICIAL) Shri N. Viswanathan, Advocate for the Appellant Ms. T. Usha Devi, Authorized Representative for the Respondent ORDER Br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s client, it was received on 18.02.2019. The appeal was filed on 22.04.2019. 20th and 21st April, 2019 being holidays [Sat. Sun.], the appeal was filed on the next day. If computed from the date of service of the impugned order, there will be a delay of one day only. Even if computed from the date of dispatch as done by the Commissioner (Appeals), the delay will be less than 30 days and within t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the findings in the impugned order. 4. Heard both sides. 5. On perusal of the impugned order, it is seen that the Commissioner (Appeals) has computed the period of limitation from the date of dispatch of the Order-in-Original . As per section 128 Clause (1) of Customs Act, 1962, the person aggrieved by the decision/order has to file the appeal within 60 days from the date of communication t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant before the appeal is heard on merits. The Appellant cannot be deprived of the remedy of appeal in a hyper-technical manner. Such ways adopted to increase disposals is deprecated. 6. From the foregoing, I find that the disposal of appeals on the ground of time bar cannot sustain. The impugned orders are set aside. The appeals are remanded to the Commissioner (Appeals), who shall g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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