2006 (2) TMI 369

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....r the Respondent. [Order]. -  This appeal is directed against an order rejecting the appeal filed before the Commissioner (Appeals) as 'barred by time'. The Commissioner (Appeals) has held that adjudication order was passed on 4-8-2000 and dispatched by registered post on 4-10-2000 while the appeal was filed only on 5-11-2004. The Commissioner has also noted that the service of the orde....

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....ioner for hearing on 23-12-99 and having received no order of adjudication, he had written to the Dy. Commissioner of Customs on 24-7-2002 requesting that the adjudication order be conveyed. The he wrote to the Commissioner of Customs on 14-12-2002 about the pendency of cases for adjudication. Similarly, he had written to the Member, Central Board of Excise and Customs on 26-7-2003 giving a list o....