2006 (8) TMI 406

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....Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be disposed of finally at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The appellants had imported portable Emergency Lamps of Chinese origin and filed a Bill of Entry dated 17-12-2002 f....

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....y claimed that a copy of the Order-in-Original was received only on 7-6-2005 and, therefore, the appeal, filed on 2-8-2005, was within the period of limitation prescribed under Section 128 of the Customs Act. Learned Commissioner (Appeals) found that the Order-in-Original had been despatched to the party by Registered Post on 11-5-2004, that another copy of the order had been separately served on ....

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....ustoms, New Delhi [2004 (173) E.L.T. 449 (Del.)], wherein an order of appellate Commissioner of Customs, similar to the one impugned in the present appeal, was sustained by the Hon'ble High Court. 4. After giving careful consideration to the submissions, we find that, in this case, it is not in dispute that the Order-in-Original was displayed on the Customs House notice board on 14-2-2005 ....

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....ice of the Order-in-Original on the party. Admittedly, the appeal was filed against that order only on 2-8-2005, with a delay far beyond the condonable period of delay permitted under Section 128 ibid. Learned Commissioner (Appeals) rightly rejected the assessee's appeal. A similar appellate order was considered by the Tribunal and sustained in the case of Delta Impex (supra). The Tribunal's order....