1987 (6) TMI 293

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....f Customs (Appeals) had disposed of two orders in original Nos. S/40/108 and109/84H, dated 24-5-1985 passed by Assistant Collector of Customs, Bombay by a single consolidated order. Subsequently the appellant filed another appeal with an application for condonation of delay which was presented in the Registry duly supported with an affidavit sworn before a Notary Public on 20-5-1987. 2. Shri D.G. Trivedi, Ld. Advocate, has appeared on behalf of the appellant. He has pleaded that the delay in the filing of the subsequent appeal viz. A.No. C1571/87-B2 may be condoned as the first appeal was filed within the stipulated period provided under Section 129A of the Customs Act, 1962. He has reiterated the contentions made in the application for ....

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....(Pvt.) Ltd. had taken over the assets and liabilities of the firm. He fairly states that Rule 22 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 is not applicable in this case; and the application may be disposed of by the Tribunal on merits. 6. Shri D.K. Saha, Ld. JDR, states that Rule 22 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules is not applicable in this case. He pleads that Revenue's interest should be protected and leaves it to the Bench. 7. On merits, Shri D.G. Trivedi, Ld. Advocate, has pleaded that the Collector of Customs (Appeals) had dismissed the appeal filed by the appellant on the ground of limitation without granting any opportunity of personal hea....

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.... as such the matter may be remanded to the Collector of Customs (Appeals), Bombay. Shri Trivedi, Ld. Advocate, has produced the original postal acknowledgement receipt in the court and has also shown the same to the Ld. JDR, Shri D.K. Saha. 8. Shri D.K. Saha, the Ld, JDR, who has appeared on behalf of the respondent, states that the appeals were received in the office of the Collector of Customs (Appeals) after the expiry of limitation. He states that the appeals should have been filed and received in the office of Collector of Customs (Appeals) before the expiry of limitation. He further states that he has seen the original postal receipt as well as acknowledgement receipt but states that the appeals should have been received in the off....