2018 (5) TMI 842

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....t Justice (Dr.) Satish Chandra: The present appeal is filed against the Order-in-Appeal No. CC(A) CUS/D-I/EXPORT /NCH/500/ 2017 dated 07.11.2017 passed by the Commissioner of Customs (Appeals), New Delhi where the Commissioner (Appeals) has dismissed the appeal on the ground of time bar. He has not adjudicated the appeal on merit. Being aggrieved, the present appeal is filed by the appellant. ....

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....their Appeal Documents, have mentioned the date of receipt of impugned order as 25.10.2015, the Deputy Commissioner of Customs (Group-VII), Air Cargo Export, NCH, Deli vide letters dated 11.07.2017 and dated 30.08.2017, was requested to intimate the date and mode of despatch of the impugned Order-in-Original, was requested to intimate the date and mode of the impugned Order-in-Original to the appe....

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....by the Customs Department stating that order was despatched on time is considered as 12.11.2014 in the case then the Appeal having been filed on 27.11.2015 is with a gross delay of more than 10 months." 4. Heard both sides and perused the record. It may be mentioned that the Hon'ble Supreme Court in the case of Singh Enterprises vs. Commissioner of C.Ex. Jamshedpur-2008 (221) ELT 163 (SC) observ....