SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.27 & 28-CUS/APPL/LKO/2024 dated 24/01/2024 passed by Commissioner (Appeals) Customs, Central Excise & CGST, Lucknow. By the impugned order following has been held:-

“5.5 The Commissioner (Appeals), being the creature of law, is bound by the machinery provisions contained in the statute and cannot exceed the jurisdiction contained in the statute. The Commissioner (Appeals) also does not have the power of writs, available only to the Hon'ble Supreme Court and the Hon'ble High Courts.

5.6 Thus, without going into the merits of the case, in the light of the statutory provisions as detailed above, both the present appeals filed by the appellants are rejected on the ground of being time barred.”

2.1 On the last date i.e. 06.01.2026, matter was adjourned for today on the request of learned Counsel with the following observations:-

“Learned Counsel appearing for the appellant wants to submit her Vakalatnama in the matter. Further, she submits that the matter may be taken up after one week for final hearing.

2.0 In view of the request made, matter is adjourned to 15.01.2026 for final hearing.”

2.2 From the above, it is clear tha