2003 (9) TMI 277

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....ent]. - When the petitions for stay came up for hearing we found that the appeals could be disposed of at this stage itself. The appeal by Samrat Exporters and Importers is directed against order passed by the Commissioner (Appeals) vide Order-in-Appeal No. 15/2003-Cus., dated 12-6-2003 and the appeal by Shri A.M. Moidu, Partner of Samrat Exporters & Importers is against the order of Commissioner ....

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....y on 19-12-2002 and therefore, the delay caused in filing the appeal before the Commissioner (Appeals), Cochin has to be condoned. We find no merit in this contention. Admittedly, order-in-original was received by the appellants on 2-10-2002. The letters addressed to the Commissioner, Cochin are dated 19-12-2002 which are beyond the period prescribed for filing an appeal. Apart from the above, on ....