Judgment:
Dr. D. M. Misra, J.
1. This is an Appeal filed against the Order of the Commissioner of Customs (Appeals) dated 23.06.2007.
2. At the outset, ld. Advocate for the Appellant submits that aggrieved by the Order-in-Original No.02/2006A(Gr.4) dated 24.11.2006, communicated to them on 04.12.2006, they had preferred an appeal under Section 128 of the Customs Act, 1962 before the ld. Commissioner (Appeals) on 19.12.2006. The ld. Advocate submits that instead of deciding the appeal, the ld. Commissioner (Appeals) has communicated to them, vide letter dated 13.07.2007, that the appeal filed against the said Order-in-Original No.02/2006A(Gr.4) dated 24.11.2006, was barred by limitation, as the same had not been filed within the time-limit of sixty days and the extended period of thirty days, as prescribed under Section 128 of the Customs Act, 1962. The ld. Advocate submits that the Order No.02/2006A(Gr.4) dated 24.11.2006 had been received by them on 04.12.2006, and the appeal had been filed on 19.12.2006. Therefore, the appeal was filed before the ld Commissioner (Appeals) within time. As an abundant precaution, they have filed the present Appeal before this Tribunal on 13.07.2007 on the communication received from the Commissioner (Appeals), wherein, the ld. Commissioner (Appeals) without passing a speaking order on the appeal filed them, informed that the appeal was barred by limitation. The ld. Advocate further submits that as the appeal was filed within the time-limit of sixty days, therefore, the same should have been heard by the ld. Commissioner (Appeals), and a speaking order ought to have been passed.
3. Ld. AR for the Revenue has no objection in remanding the matter to the ld. Commissioner (Appeals) who decided the appeal of the Appellant, filed on 19.12.2006.
4. Heard both sides and perused the records. We find that on 19.12.2006, the Appellant challenged the Order-in-Original No.02/2006A(Gr.4) dated 24.11.2006 before the Commissioner (Appeals). Prima-facie, we find that the appeal was filed within time and accordingly, the ld. Commissioner (Appeals) ought to have passed a speaking order explaining the reason as to why the same be treated as barred by limitation. In the result, we direct the ld. Commissioner (Appeals) to dispose of the appeal filed on 19.12.2006, by issuing a speaking order. The present Appeal is disposed of, on the above terms.