2023 (6) TMI 556

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....ORDER Per : AJAY SHARMA This appeal has been filed assailing the impugned order dated 29.11.2019 passed by Commissioner of Customs (Appeals), Mumbai III rejecting the appeal filed by the appellant on the ground of limitation. 2. The issue involved herein is whether the learned Commissioner is justified in dismissing the appeal as time barred u/s. 128, Customs Act, 1962? 3. A demand cum show ....

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.... ground of limitation without going into the merits of the appeal. 4. I have heard learned counsel for the appellant and learned Authorised Representative for the Revenue and perused the case records including the written submissions placed on record by the respective sides. Learned counsel submits that the appellant received the copy of order-in-original only on 13.09.2019 that too when they per....

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....cating authority. I have to see when the adjudicating order was communicated to the appellant. According to the learned counsel although the date of the adjudicating order is 28.3.2018 but the same was not received by the appellant and the certified copy of the same was received by them on 13.9.2019 that too when they approached the authorities concerned and therefore the period of limitation has ....

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....ve to communicate the same to the appellant which means it has to be served on the assessee as the wording used in Section 128 ibid is 'date of communication of order'. In R. Sundararaj v. CC, Tuticorin - 2018 (363) E.L.T. 426 (Tri. - Chennai) and OSA Shipping Pvt. Ltd. v. CCE, Chennai - 2015 (325) E.L.T. 486 (Mad.) it has been held that merely by sending the Order-in-Original/show cause notice by....