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TMI Blog2022 (3) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... ter due process of law, the original authority allowed the refund claim. Against such order, the department filed appeals before the Commissioner (Appeals). After hearing the appeals, the Commissioner (Appeals) observed that the appeals filed by the department are time-barred for the reason that the review order has been passed beyond the time limit of three months as stipulated under sec. 129(D)(3) of the Customs Act, 1962. The Commissioner (Appeals) ordered for return of the appeals to the department to resubmit the same with documentary evidence to establish the date on which the review authority has received the order passed by adjudicating authority and actual date of passing the review order. 2. Today, when the matter came up for hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals before Commissioner (Appeals) by the department. The said Table reads as under:- Respondent OIO No. OIO Date / Issued Date Date of review order Delay in days Ramachandra Art Silk Yarn Trading 10068/2009 10.11.2009 24.2.2010 15 Mirc Electronics Ltd 10000/2009 30.10.2009/ 11.11.2009 11.3.2020 31 Shri Ram Impex India Pvt. Ltd. 9789/2009 08.10.2009/ 14.10.2009 22.2.2010 39 Tarajyot Polymers 10203/2009 3.12.2009 12.3.2010 10 Sha Abhaychand Banaji 10121/2009 25.11.2009 12.3.2010 16 Intex Technologies (India) Ltd 9922/2009 28.10.2009/ 04.11.2009 17.3.2010 41 Jailaxmi Centre 10110/2009 23.11.2009 5.3.2010 11 Sri Palani Andavar Export 10124/2009 25.11.2009 16.4.2010 51 Regent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 Shri Ram Impex India Pvt. Ltd. 12825/2010 30.08.2010/ 07.09/2010 13.12.2010 7 Trendz Paper & Stationers (India) P 13236/2010 30.09.2010/ 21.10.2010 30.9.2010 / 21.10.2010 Nil/01/2011 Thermoking India P Ltd. 14047/2010 20.12.2010/ 7.1.2011 20.12.2010 / 7.1.2010 19.4.2011 Gebin Water Management System P Ltd. 15993/2011 05.05.2011/ 18.5.2011 8.5.2011 / 18.5.2011 26.8.2011 Transworld Wood P Ltd. 16022/2011 19.4.2011 19.4.2011 29.8.2011 Jayaraj Intl. P Ltd. 16061/2011 24.05.2011/ 26.05.2011 24.5.2011 / 26.5.2011 6.9.2011 Padma Agencies 16215/2011 01.06.2011/ 08.06.2011 1.6.2011 / 8.6.2011 14.9.2011 Sree Sumangala Metals & Industries 16164/2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) and thereupon he had no other way but to dispose of the appeals on the ground of limitation. However, the Commissioner (Appeals) instead of dismissing the appeals on limitation has given a further chance to the department to resubmit the appeals after obtaining the details with regard to the date of receipt of order by the reviewing authority. The said discussion is as under:- "4. On scrutiny of the orders in original by LAA and the subsequent review orders by the jurisdictional Commissioner, find the following discrepancies:- a) In many of the Order in Originals date of passing of the order or issuance of the order was not mentioned. b) If the date of passing of the order is mentioned there is no mention on the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the last date is found out to be 31.3.2010 whereas the Review Order shows the month as April 2010. Therefore, since the last date is over by March itself, the Review Order becomes time-barred. 6. Absence of documentary proof provided by the department has led to this avoidable perplexity. I am totally not satisfied the way the department responds for the appeal filed by them. The way they filed the appeal and treated the same, makes mockery of this forum. The reviewing authorities at least should have lessened my burden by mentioning the exact date of receipt of the original orders in their Review orders. Such action by the reviewing authorities would have helped me to take up proper and just decision on merits instead of stumbling on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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