2013 (7) TMI 310

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....Shri V C Khole, Dy. Commissioner (AR) PER : S K Gaule Heard both sides. 2. The appellant filed this stay application for waiver of pre-deposit of duty of Rs.13,45,842/-. 3. The contention of the appellant is that they have filed an appeal against the Order-in-original CAO No. AC/SY/1219/2012-13-Adj./ACC dated 04.05.2012 within the time limit prescribed under the Customs Act, 1962. Ther....

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....ted 04.01.2013. 4. After hearing both sides, we find that the appeal itself can be disposed of at this stage therefore after waiving of the requirement of pre-deposit, we take up the appeal itself for disposal. 4.1 We find that the appeal has been filed under section 128 of the Customs Act, 1962 within the time limit prescribed under the Customs Act. There is no time limit prescribed for fil....