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2018 (11) TMI 1876

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....r., D.R. - for the respondent JUDGEMENT Per Anil Choudhary : Heard on the COD application. 2. The ld. Counsel for the appellant states that they had closed their Delhi office and given due information to the Commissioner of Customs, at New Custom House, New Delhi, Commissioner of Custom, Ghaziabad and also Commissioner of Custom, Gautam Budh Nagar on 7th May 2013 through speed post, that th....

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....Customs at Hyderabad, where the appellant was appearing in some other matter, and on that date they were served the order in original along with the show cause notice. On the receipt of the order-in-original along with show cause notice, the appellant took steps and filed the appeal through speed post on 24.8.2015. The ld. Counsel states that there was delay of about two days in filing the appeal ....

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....ceived by the Commissioner (Appeals) on 1st Sept. 2015 and 24th Aug. 2015 respectively. Another Appeal No. 319/2015 was filed by the Ghaziabad office of the appellant on 1st May 2015. Accordingly, ld. DR for Revenue prayed that it appears the appellant is suppressing facts before the Tribunal. The ld. Counsel for appellant submits that they have never filed appeal No. 319/2015 neither they had aut....