TaxTMI 
TaxTMI 
2009 (1) TMI 264
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....D BY : Shri V. Sridharan, Advocate, for the Appellant. Ms. M.I.J. Micheal, Jt. CDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides we find that Commissioner (Appeals) vide his impugned order has dismissed the appeals as barred by limitation after observing that the impugned order was received by the appellant on 13-9-2001, as mentioned in the ....
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....dispatch of papers described as appeal of Maruti Udyog Ltd. through M/s. Blue Dart. They have also produced on record the certificate from M/s. Blue Dart indicating that the documents were delivered to the Customs House Kandla. In these circumstances the learned advocate submits that it was equally the duty of the office of Commissioner of Customs Kandla to transfer the appeal papers to the approp....
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....our years, as observed by Commissioner (Appeals), the appellant would not have indicated the date of receipt of the impugned order as in 2001. The cumulative appreciation of all the evidences on record lead us to believe that though the appeal itself was addressed to the proper officer, the same was wrongly dispatched to another office, by mistake, on the part of the office of the counsel, for whi....
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.... India Pvt. Ltd. v. CC, Bangalore reported in 2007 (219) E.L.T. 461 (Tri.-Bang.) it was held that the mistake committed by the courier in serving appeal papers to office of Commissioner instead of Commissioner (Appeals) should not be treated as barred by limitation, in as much as Commissioner ought to have immediately remitted papers to the appropriate authority. 5. The ratio of all the a....