2012 (5) TMI 359

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....DR for Respondent. Per : P.G.Chacko These applications seek waiver of pre-deposit and stay of recovery in respect of demands of special additional duty. After hearing both sides,  we find that the appeals also are fit to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeals. 2. These appeals are directed against the appellate Com....

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....sent appeals are against the decision of the appellate authority. 3. Ld. counsel for the appellants submits that the orders of the Asstt. Commissioner were not received by them. When the recovery notices were received, the assessee approached the department with a request for supply of copies of the Orders-in-Original. The appeals before the Commissioner(Appeals) were filed on the basis of the ....

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....bar cannot be faulted. 5. The ld.counsel has also claimed support from certain decisions. It is submitted that, in the absence of proof of delivery of the postal articles to the assessee, the ld. Commissioner (Appeals) should not have taken the view that copies of the Orders-in-Original had been duly served on them. 6. From the records, it appears to us that the Orders-in-Original had been d....

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....n discussion on merits and took a view on the substantive issue. If an appeal filed with the Commissioner (Appeals) is really belated beyond the condonable period of limitation prescribed under Sec.128 of the Customs Act, it has only to be rejected on that ground and there shall be no discussion on merits. This legal position is well-settled. The procedure of entering into the merits of such an ap....