2013 (9) TMI 586

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....ommissioner (AR) For the Respondent : Shri Mehul Jivani, CA Per: P R Chandrasekharan: This appeal filed by the Revenue is against the Order-in-Appeal no. 263/MCH/DC/SVB/2012 dated 04/05/2012 passed by the Commissioner of Customs (Appeals), New Customs House, Mumbai. Vide the said order the Commissioner of Customs (Appeals) dismissed the appeal filed by the Revenue against the Order-in-Ori....

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....ppeal is not sustainable. Hence Revenue is before us. 3. The Additional Commissioner (AR) submits that as per the provisions of Section 129D(2) the Commissioner can review the order passed by any adjudicating authority subordinate to him. As per sub-section (3) every order made under sub-section (2) reviewing the orders of the lower adjudicating authority shall be made within a period of 3 mont....

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....d as the date of receipt of the order. 5. We have carefully considered the submissions made by both the sides. As envisaged under section 129D(2), the order of the subordinate authority has to be reviewed by the Commissioner. Therefore, the date of receipt in the review section is the relevant date. The Commissioner does not receive the orders or correspondence addressed to him directly and it ....