2006 (1) TMI 544

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....N.V.B. Nair, JDR, for the Respondent. [Order]. - Heard both sides. 2. The assessee is in appeal aggrieved by impugned order passed by Commissioner (A), Mumbai-III. The Commissioner (A) dismissed the appeal of the assessee on the ground of limitation. The Order-in-Original was passed on 24-11-1997 and date of issue is shown as 8-1-98. 3. The assessee has paid the confirmed dut....

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....ensured about the receipt of the copy of order. Basing on the said report, the Commissioner (A) dismissed the appeals filed by the assessee as time-barred. As seen from the impugned order of the Commissioner (A), there is no categorical finding as to when the appellants received the copy of the order. Thus the findings appears to be erroneous. The appellant submit that he had no knowledge of passi....