2016 (12) TMI 704

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....ent Per: Ramesh Nair These are two appeals filed by the Revenue. One against the Order-in-Appeal by which Commissioner (Appeals) has set aside the Order-in-Original dated 23.6.2000 passed by the Dy. Commissioner of Customs, GATT Valuation Cell, Mumbai, whereby the declared value was enhanced by 20%. The second appeal filed against the order of the Commissioner (Appeals) by which the order of th....

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....dated 20.1.2004 from Dy. Commissioner/Contract Cell. The same fact has not been disputed by the Department by way of furnishing evidence to show that the appellants have actually received the said order dated 23.6.2000. He submits that it is clear from the appellants letter dated 29.10.2002 that the respondent had received the order copy. Therefore, the aforesaid finding of the Commissioner (Appe....

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....we find that from the letter dated 29.10.2002, which is on the letter head of the respondent, it appears that the order was received by the respondent in the year 2000 itself. In the said letter, the respondent requested for an appealable copy of the Order-in-Original dated 23.6.2000.  However, this letter was not available before the Commissioner (Appeals). In view of the aforesaid letter, t....