2012 (6) TMI 249

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;   The appellant executed B-1 bond in the capacity of merchant exporter and requested for booklet of 25 sheets of CT-1 certificates from the local Assistant Commissioner Incharge. A copy of the same was endorsed to the Commissioner. There is no indication in the record as to what action was taken by the jurisdictional Assistant Commissioner. However, the Dy. Commissioner in the office of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the letter even though issued by Dy. Commissioner, has been issued with the approval of the Commissioner and therefore, the proper course of action for the appellant is to file appeal before the Tribunal only. Instead of requiring the appellant to file a condonation of delay application and a fresh appeal, I consider it appropriate that the appeal filed against the order of Commissioner (Appeals) ....