2015 (12) TMI 1140

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.... S.P. Pal, Appraiser (AR), for the Respondent. ORDER This is an appeal filed against Order-in-Appeal No. KOL/CUS/CKP/195/2006, dated 28-9-2006, passed by the Commissioner of Customs (Appeals), Kolkata. 2. The ld. Advocate, Shri N.K. Chowdhury, for the applicant submitted that the ld. Commr. (Appeals) has not decided the issue on merit but rejected their appeal as time barred. The ld.....

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....the Revenue on the other hand, submits that the payment of dues by the appellant itself indicates that they have been communicated about the assessment order, hence they could have filed the appeal against the assessment order from the said date of communication. Thus, the appeal is barred by limitation. 4. Heard both sides and perused the records. We have seen the order-in-Original, which....