2008 (8) TMI 935

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....e Appellant K. Sambi Reddy, JDR for the Respondent ORDER Per S.L. Peeran : The stay application and appeal are taken up together for disposal. The Commissioner (Appeals) has dismissed the appeal on the ground that the appeal has been filed belatedly after 90 days and he has no powers to condone any delay in a matter where the appeal has been filed beyond 90 days. This submission is countered b....

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....Customs office sent the papers to the Commissioner (Appeals)'s office after the expiry period, therefore, after the grant of an opportunity of hearing, the appeal has been dismissed. He submits that once the Commissioner of Central Excise and Customs, Port Area, Vizag has received the papers, and sent it to the Commissioner (Appeals), then the date of receipt i.e. 28.06.2005 could be accepted ....