SRI CHINNAMMAN ENGINEERING WORKS Vs. COMMR. OF CUS.

JUDGEMENT

(1.) AFTER examining the records and hearing both sides, we find that the appeal itself can be finally disposed at this stage. Accordingly we allow the present application and proceed to deal with the appeal.

(2.) THE appeal is against the order of the ld. Commissioner (Appeals) who dismissed the appeal of the party on the ground of time -bar without examining the merits of the case. According to the records of the case examined by the lower appellate authority, the order of the original authority had been despatched by registered post to the party on 26 -10 -1999 and, according to the view taken by the lower appellate authority, the period of limitation for any appeal against that order should be reckoned with reference to 26 -10 -99. In this view, the lower appellate authority found that the appeal of the party, which was filed on 13 -11 -01, was time -barred.

(3.) COUNSEL for the appellants has submitted that a copy of the order of the original authority was received by them on 17 -9 -2001 only and that the appeal filed against that order on 13 -11 -2001 was within time. Counsel has also submitted that the adjudicating authority passed its order without giving them any opportunity of being personally heard. She has further submitted that such violation of natural justice was pleaded in the appeal preferred to the Commissioner (Appeals) vide ground 'C'. Ld. Commissioner (Appeals), however, did not consider this ground. Counsel therefore prays for setting aside the impugned order.