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TMI Blog2024 (11) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... ayanan, Authorized Representative for the Respondent ORDER This appeal is filed by the appellant against Order in Appeal C. Cus. II No. 363/2014 dated 24.12.2014 passed by the Commissioner of Customs (Appeals - II), Chennai (impugned order). 2. Brief facts of the case are that the appellant imported construction equipment for sale and paid all the duties of customs including 4% SAD amounting to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved that the appeal was filed beyond the statutory period and hence rejected the appeal on time-bar. Hence the present appeal. 3. Shri N. Viswanathan, learned Advocate appeared for the appellant and Shri N. Satyanarayanan, learned Authorized Representative appeared for the respondent. 3.1 The learned Advocate submitted that the appellant filed a claim for Rs. 58, 95, 069/- covering the period b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a hearing and recorded that on 05/12/2014 when their counsel appeared for the hearing he did not produce the proof for the date of receipt of the order. He then dismissed the appeal on the grounds of time bar holding that the delay involved is 327 days and observing that it falls beyond his condonation powers by computing the period of delay from the date of the order i.e. 25/01/2011 even while ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerning authority for deciding the merit of their claim for the balance amount after granting them a person hearing and render justice. 3.2 The Ld. AR has reiterated the points made in the impugned order. 4. Heard the Ld. Counsel for the appellant and the Ld. AR for revenue representing the contesting parties. I have also perused the Appeal Papers, and the judgments cited. I find that the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16/02/2012 involving a delay of 18 days which is within the condonable period as per proviso to Sec. 128 of the Customs Act, 1962. Considering the peculiar facts of the case, I feel that the ends of justice would be served by remanding the matter back to the file of the Ld. Commissioner Appeals to be decided afresh on merits. 6. The appeal is hence allowed by way of remand to the Ld. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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