2009 (9) TMI 790

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....pondent. ORDER This is an appeal against order-in-appeal No. CC (A) Cus./ICD/83/2009 dated 17-4-2009 passed by CCE (Appeals), New Delhi by which the Commissioner (Appeals) has dismissed the appeals against assessment orders on the bills of entry No. 751711, 751712, 751713, 751714 and 751715 as time barred, without going into the merits of the case. 2. The appellant imported PVC Resins und....

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.... order-in-appeal dated 17-4-09 dismissed the appeal without going into the merits. It is against this order that the present appeal has been filed. 2. Heard both the sides. 2.1 Shri Pradeep Jain, Advocate, the learned Counsel for the Appellant pleaded that in this case, though the assessment was completed on 19-12-08, no speaking orders had been issued, that the appellant vide their letter d....

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....order dated 19-12-08 is treated as date of assessment order, the appeal filed is still beyond the period of ninety days, that as per the Hon'ble Supreme Court's judgment in the case of Singh Enterprises v. CCE, Jamshedpur reported in 2008 (221) E.L.T. 163 (S.C.), the Commissioner (Appeal) has no powers to condone the delay beyond a period of thirty days and that in view of this, the appeal has bee....