2010 (7) TMI 349

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....P. Pareira, JDR, for the Respondent. [Order]. - This appeal has been filed by the appellant against the order of the Commissioner (Appeals), whereby he dismissed the appeal holding that the appeal has been filed beyond the period of limitation. 2. The facts of the case are that the Bill of Entry was assessed on 11-6-2008, against that order, the appeal is to be filed within 60 days befor....

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.... last date of filing of the appeal i.e. 11-8-2008 and the delay is condonable. 4.Heard. 5. This is a case where the appeal has been dismissed being time barred by the Commissioner (Appeals) holding that he has no power to condone the delay beyond 60 + 30 days of the impugned order. 6. On careful examination of the case, I find that the statutory period to file the appeal as per Sect....