2005 (9) TMI 423

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....r the Respondent. [Order]. -  Heard both sides. 2. In the instant case, the Order-in-Original was passed on 18-9-2003 and copy of the same was received by the assessee on 25-9-2003. The appeal was filed within two (2) months period from the date of receipt of the order before the Commissioner of Customs & Central Excise (Appeals), Kalpana Complex, Navrangpura, Ahmedabad, as indi....

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....peal in time at the given address. The given particulars is found to be wrong, for which the appellants cannot be made responsible. The Commissioner of Customs, Kandla, ought to have taken note of the same. But he did not discuss anything about this in the impugned order. The appeal is deemed to be quite in time as they reached the office of the Commissioner of Customs & Central Excise (Appeals), ....