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2014 (9) TMI 102
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....Vinayaka Hotel is a Partnership firm and Shri Ashok G. Koti is Managing Partner. The appellant imported select furniture and other items under 5 Bills of Entry raised by M/s Maxx Access Ltd, China, and on the ground of undervaluation of furniture and other items imported, proceedings were initiated. In the order-in-original, the transaction value declared was rejected and enhanced and differential....
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....sed herewith 2 sets of appeal papers filed by M/s Hotel Ashok and Sri. Ashok G. Koti against OIO No. 12/2010-11 dated 31.3.2011. It is also noticed from the covering letter that there is a signature with date and round seal of Office of the Commissioner (Appeals). However only one appeal number has been written on the covering letter. Subsequently, they got intimation for per....
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....n that no appeal has been filed by the Hotel, an appeal (No. C/1754/2012) accompanied by stay petition (No. C/St/1256/2012) has been filed by the Hotel. 3. Since the appellant (Hotel) contested the issue and contended that they had filed the appeal; personal hearing was granted in respect of the appeal filed by the Hotel; the Commissioner observed that the appeal was not filed within stipulated....
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....ng letter which we reproduced above would show clearly that 2 sets of appeal papers filed by M/s Hotel Ashok and Sri Ashok G. Koti were enclosed and the same was acknowledged also. When the appeal was filed on behalf of the Managing Partner contesting the personal penalty of Rs. 10 lakhs imposed on him, it is difficult to believe that another appeal was not filed by the Hotel. In view of this matt....