TMI Blog2023 (4) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the Reviewing Authority. The very same facts and issue came up for consideration before this Tribunal in COMMISSIONER OF CUSTOMS (EXPORTS) , CHENNAI VERSUS M/S. NAGAPPA EXPORTS, M/S. AMARA RAJA BATTERIES LTD. AND M/S. NORITSU KOKI CO. LTD. [ 2023 (3) TMI 1216 - CESTAT CHENNAI] where it was held that It cannot be understood what prevented the Department from submitting before the Commissioner (Appeals) that the Order-in-Original was received by the Review Cell on the respective dates on which they have stated in the grounds of appeal. As there is no evidence to substantiate the contention of the Department that the Order-in-Original was received on such dates by the Review Cell and as there is no reason to dis-believe the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 129D of Customs Act, 1962. The appeal was thus dismissed as time barred without going to the merits of the case. 3. The learned AR Shri R. Rajaraman appeared for the Department and reiterated the grounds of appeal. 4. The learned counsel Shri D. Jai Shankar appeared for the respondent. It is submitted that in para 5,6 and 7, the Commissioner (Appeals) has discussed the reasons for dismissing the appeal filed by the Department as time barred. The Department had not produced any evidence to show the date on which the Reviewing Authority received the Order-in-Original. However, in the present appeal it is stated that the Reviewing Authority had received the order only on 14.07.2010 and that therefore the review order passed on 12.10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.] 5. From the appeal filed before me, I find that the O-in-O was reviewed and order was passed by the Jurisdictional Commissioner of Customs beyond the stipulated period for such review as mandated under the Customs Act, 1962. The delay by which the review order was passed by the reviewing authority was 15 days approximately. The above delay was noticed based on the facts and figures available as such from the appeal papers filed before me by the department. In order to find out whether actually any delay exist in passing the review order, the original case files were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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