TaxTMI 
TaxTMI 
1992 (9) TMI 222
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.... On going through the records we find that the above appeals have been filed by the Department against the order of the Collector of Customs & Central Excise (Appeals), Madras dated 20-3-1988, on 3-11-1989. When the appeals were taken up for hearing on 5-11- 1990, Shri Suganchand Jain, Advocate for the Respondents took a preliminary objection that the appeals have been filed after a delay of 400....
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....the impugned order under Section 129A (3) of the Customs Act, the Act for short. Today Shri J.M. Jeyaseelan, the learned D.R. submits that the impugned order copy was sent by the Collector (Appeals) only by ordinary post and not by Registered post, even though incorrectly it is stated in the impugned order that the impugned order was sent by Registered post. The learned D.R. therefore submits that....
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.... was sent under ordinary post. If it was by hand delivery, it should have been indicated as such. In any case in support of the plea of the DR that the impugned order copy was sent by ordinary post, or despatched by hand delivery, no evidence has been produced. On the contrary, in the Register regularly maintained during the course of the business in the office of the Collector (Appeals), relating....
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....nts had only filed appeals under the Gold (Control) Act, 1968 as the cause title in the impugned order would read "Order-in-Appeal No. 83 & 84/88 (M) G.C.". We further note that in the absence of any appeal under the Customs Act, 1962, the Collector (Appeals), proceeded to give his findings under the said Act. We also note that in respect of the finding of the Additional Collector of Customs, unde....