2014 (5) TMI 54

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....en this stay petition was called out, after hearing both sides for a considerable time on the stay petition, we find that appeal itself could be disposed of as it lies in a narrow compass. Accordingly, we dispose of the stay petition and take up the appeal itself for disposal. 2. Learned counsel appearing for the appellant submitted that appellant had received order-in-original in December 2012....

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....7 dated 11.10.2013. It is also his submission that the first appellate authority has not considered the appeal on merits and since the matter has been disposed of only on preliminary grounds, the impugned order be set-aside. He would also submit that during the relevant period the proprietor of the appellant was travelling abroad and in support of such claim, he draws our attention to the photocop....

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....l of the records, we find that the office of the Joint Commissioner, Customs vide his letter dated 11.10.2013 (referred to herein above), in response to an RTI query, at clause No. (v ), has specifically stated that there was no acknowledgment receipt of the courier, signed by the assessee, which is available on record. We also find strong force in the contentions raised by the learned Counsel tha....

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....its and if he felt so strongly that appeal has been filed belatedly, he should have given an opportunity to the appellant to explain the delay. We find, after perusal of the records which were produced before us, that there is no delay in filing the appeal before the first appellate authority. 5. We are unable to go into merits of the case as the first appellate authority has not recorded any f....