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TMI Blog2023 (3) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the same, the appeals were heard together and are disposed of by this common order. The appeals are filed by the Department against the order passed by the Commissioner (Appeals) who dismissed the appeals of the Department on the grounds of limitation. 2. On behalf of the Department, it is submitted that the Commissioner (Appeals) has dismissed the appeals on the grounds of limitation holding that the review order as required under Sub Section (2) of Section 129D of Customs Act, 1962 has been passed beyond the period of three months as envisaged in Sub Section (3) of Section 129D of Customs Act, 1962. It is argued by the Department that the Commissioner (Appeals) has computed the period of three months from the date of Order-in-Origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. She adverted to the discussions made by the Commissioner (Appeals) in paragraphs 4, 5 and 6 of the impugned order and submitted that the Commissioner (Appeals) had made reasonable efforts to obtain the original case files to check the date of receiving the order by the Reviewing Authority. The Department was not able to provide any evidence as to the date on which the Reviewing Authority has received the order passed by the adjudicating authority. For this reason, the Commissioner (Appeals) has computed the period of three months from the date of the Order-in-Original. Though the Department contends that the Reviewing Authority has received the Order-in-Original only on 14.07.2010 in appeal No.C/40773/2013, they have not adduced any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncipal Commissioner of Customs or Commissioner of Customs] in his order. .... .... .... (3) Every order under sub-section (1) or sub-section (2), as the case may be, shall be made within a period of three months from the date of communication of the decision or order of the adjudicating authority." 7. It is argued by the Department that when the period of three months is computed from the date of receiving the Order-in-Original by the Reviewing Authority, the review orders passed are well within time has prescribed under Sub Section (3) of 129D of Customs Act, 1962. The Department contends that the order passed by the adjudicating authority has been received by the Reviewing Authority on different dates such as 10.02.2010/16.04.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question of limitation was decided by me on the above basis with the available dates, which appears latest among the date of passing of the order dispatch date of the order or the date on which the job number / O-In-O number was generated. 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 could have lessened my burden by mentioning the exact date of receipt of the original orders in their review orders. Such an action by the reviewing authorities would have helped me to take a proper and just decision on merits instead of stumbling on the limitation aspect." 8. The very same discussion is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates by the Review Cell and as there is no reason to dis-believe the findings of the Commissioner (Appeals) that there was no evidence as to the date on which Order-in-Original was received by the Reviewing Authority, the strong inference that can be drawn is that there is a delay in passing the review orders in these appeals.
12. As discussed we cannot accept the contention of the Department that the orders were received by the Reviewing Authority only on 10.02.2010/16.04.2010/14.07.2010. We find no grounds to interfere with the observation and findings of the Commissioner (Appeals).
13. In the result, the impugned orders are sustained. The appeals filed by the Department are dismissed.
(Pronounced in the open court on 27.03.2023) X X X X Extracts X X X X X X X X Extracts X X X X
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