2018 (9) TMI 135

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...., AR - for the respondent ORDER Per Rachna Gupta: The present is an appeal against the Order-in-Appeal No. 95/2018 dated 22.3.2018 of Commissioner (Appeals). 2. The appellant was allowed to import various goods under EPCG licence dated 30.4.2002 under Custom Notification No. 49/2000-Cus. dated 27.4.2000 at the concessional rate of 5% of Custom duty subject to the condition of the notif....

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....h Kumar, ld. AR for the department. 4. It is submitted on behalf of the appellant that they had never received the copy of order in original. For the purpose they also moved an RTI, the information is still awaited. Adjournment is initially requested. The same is heavily objected on the part of the department submitting that the date of communication has already been mentioned by the appellant ....

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....ecord, we are of the opinion that as per the appellant's own appeal before Commissioner (Appeals), the date of communication of order is mentioned. No doubt the date is the same as the date of O-I-A and apparently there is no document proving the service of the communication of said order but appellant did not raise this ground before the Commissioner (Appeals) nor pleaded the same as inadvertent ....

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....g the appeal on the ground of limitation for want of any sufficient cause or explanation thereto. We draw support from the decision in the case of Singh Enterprises (supra) wherein it has been held as under : "10. Sufficient cause is an expression which is found in various statutes. It essentially means as adequate or enough. There cannot be any straitjacket formula for accepting or rejecting t....