2004 (7) TMI 527

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....e Respondent. [Order per : S.S. Kang, Member (J)]. - Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the appeal was dismissed as time-bar. The Commissioner (Appeals) in the impugned order held that appeal was filed beyond the period of 60 days from the date of assessment on the Bill of Entry. 2. The contention of the appellants is that....

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....hat Commissioner (Appeals) can condone the delay further period of 30 days if the appellants satisfy that he was prevented by sufficient cause from presenting the appeal within 60 days. 5. It is admitted by the Revenue that duty was paid on 6-11-2001 from that date; the appeal filed by the appellants was within the period of limitation. Assuming we agree with the Revenue that date of assessm....