TaxTMI 
TaxTMI 
2014 (12) TMI 230
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....bsequently, the petitioner realized that the commodity imported by the petitioner was not exigible to customs duty and accordingly, a refund application was preferred before the concerned authority vide Ext.P5 dated 29.3.2012. This was turned down by the Assistant Commissioner Customs (Refund) as per Ext.P6 dated 11.04.2012 holding that, in so far as the assessment order stands, for not having it modified by a procedure known to law, the claim of the petitioner for effecting the refund was not liable to be entertained. 3. It was in the said circumstance, that the petitioner approached the 3rd respondent by submitting Ext.P7 appeal under Section 128 of the Customs Act, 1962. The appeal was not numbered and the same was rejected as per Ext.P....
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....the assessing authority or the Commissioner, without which the refund application could not have been entertained. It is also pointed out that, once the stipulated period for filing the appeal is over, it is not liable to be entertained by the Departmental authorities, in view of the law declared on this point as well. The learned counsel sought to rely on the decisions rendered by the Supreme Court in Priya Blue Industries Ltd. v. Commissioner of Customs (Preventive) (2005) 10 SCC 433 and Collector of Central Excise, Kanpur v. Flock (India) Pvt. Ltd., Kanpur (AIR 2000 (SC) 2484) with regard to the first aspect and with regard to the second aspect, the decision in Singh Enterprises v. Commissioner of Central Excise, Jamshedpur & Others (200....
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....oresaid period of sixty days, allow it to be presented within a further period of thirty days. (1A) The Commissioner (Appeals) may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (2) Every appeal under this section shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf." Subsequently, the representation preferred by the petitioner was rejected as per the endorsement made in Ext.P11....