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Issues involved:
1. Appeal against order-in-appeal upholding confiscation of goods and penalty imposition. 2. Rejection of appeal on grounds of limitation and merits. 3. Question of limitation in filing the appeal within the prescribed time frame. 4. Consideration of appellant's lack of awareness due to being semi-literate. 5. Review of the circumstances leading to the delay in filing the appeal. 6. Decision to remand the case to the Commissioner (Appeals) for fresh consideration on merits. Analysis: The judgment pertains to an appeal challenging an order-in-appeal that upheld the confiscation of goods and imposition of a penalty on the appellant. The appeal was rejected primarily on the grounds of limitation and merits. The Commissioner (Appeals) rejected the appeal due to it being filed beyond the initial 60-day period, albeit within the subsequent 30-day extension, without any request for condonation of delay. The judgment highlights the necessity to address the issue of limitation before delving into the merits of the case. The appellant, represented by a semi-literate individual, contended that they were unaware of the specific time limit for filing the appeal. The appellant's advocate, in an affidavit, acknowledged the misunderstanding regarding the timeline for filing the appeal, believing it to be within the stipulated period. The judgment scrutinized the timeline of events, noting the reduction in the time limit for filing the appeal from 90 days to 60 days, with an additional grace period of 30 days for sufficient cause. Considering the circumstances, the judgment emphasized the lack of explicit direction in the order-in-original regarding the revised time limit, especially crucial for a semi-literate appellant. The court acknowledged the advocate's error in not seeking condonation of delay but emphasized that the appellant should not be penalized for this oversight. Consequently, the appeal was allowed, remanding the case to the Commissioner (Appeals) for a fresh consideration on merits after granting an opportunity for a personal hearing. In conclusion, the judgment focused on the issue of limitation in filing the appeal, taking into account the appellant's lack of awareness due to being semi-literate. By directing a remand for a fresh consideration on merits, the court aimed to ensure a fair review of the case, emphasizing the need to balance procedural requirements with the appellant's circumstances.
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