TaxTMI 
TaxTMI 
2024 (10) TMI 688
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....oushik Dey , Adv. Mr. Bijitesh Mukherjee, Adv. ...for the respondent ORDER The Court : - It appears that there is a delay of eighty-three days in filing the appeal. As we are satisfied with the explanation offered, the delay is condoned. This appeal has been filed by the assessee challenging the order passed by the Customs, Excise, Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata (t....
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....der passed by the Commissioner of Customs (Appeals), Kolkata dated 20th September, 2017, on the ground that the appeal is time barred. In fact, the appeal filed by the appellant before Commissioner of Customs (Appeals) against the Order-in-Original dated 13th November, 2016 also made to the same fate as it was filed after an expiry of 173 days. In terms of Section 128 of the Customs Act, the maxim....
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....ssuance of certificate by Chartered Accountant the Chartered Accountant was no more. The learned Advocate for appellant submitted that bunch of certificates issued by the Chartered Accountant Firm and despite one of its partners having passed away the Firm continued to use the same letterhead and there were other similar cases where the assessee were permitted to produce fresh Chartered Accountant....