Delay in receipt of review order not proved hence order u/s 129D(2) assumed to have been passed beyond 3 months

Commissioner of Customs (Exports) Vs Nagappa Exports (CESTAT Chennai) CESTAT Chennai held that appeal by department dismissed as time-barred as review order as required u/s 129D(2) of the Customs Act, 1962 assumed to have been passed beyond 3 months as no evidence produced proving delay in receiving review order. Facts- Revenue has preferred the present appeal mainly contesting that the Commissioner (Appeals) has dismissed the appeals of the Department on the grounds of limitation. It was submitted that the dismissed the appeals on the grounds of limitation holding that the review order as req...