2018 (5) TMI 1428

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant Shri K. Veerabhadra Reddy, JC ( AR ) For the Respondent ORDER Per Bench All these appeals since involving identical dispute, they are taken up for common disposal. 2. The common facts in these appeals are that appellants had, from time to time, imported tyre scrap cut into two or three pieces. These goods were intended to be used in the manufacture of Crumb Rubber Powder or Cr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n different dates, hence the 'relevant date' for calculating the prescribed period for filing the appeals to the Commissioner (Appeals) will have to be reckoned from those dates. According to Ld. Advocate, appeals in respect of Bills of Entry filed in March 2015 were filed in 53 days from the date of payment of duty and hence these appeals were very much within the prescribed period of 60 days wit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e date of payment of duty in respect of these cases. There is also a further condonable period of 30 days provided in that section. From the arguments put forth by Ld. Advocate it appears prima facie that all these eight appeals had been filed before the Commissioner (Appeals) within this combined period of 90 days. This being so, the matter is required to be remanded back to lower appellate autho....