2000 (10) TMI 664

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....on, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This stay and appeal arises from Order of the Commissioner (Appeals) in C. Cus. 282/2000 dated 12-4-2000. The Commissioner (Appeals) has dismissed the appeal solely on the ground that the appeal filed by them before him was beyond the statutory limit laid down under Section 128 of the Customs Act. In terms of the sec....

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.... settled issue and the Apex Court had already laid down the law in this regard which has been followed by the Tribunal in the case of Tamil Nadu Tobacco Co. Ltd. as reported in [1999 (109) E.L.T. 442 (Tribunal) = 1998 (28) RLT 723]. Therefore, he submits that the appeal is not maintainable in law and hence seeks for dismissal of the appeal. 4. We have heard the submissions and perused the ....