2015 (6) TMI 1027 - AT - Customs

Validity of Commissioner (Appeals) order - Order passed was that the appeal has been filed beyond the condonable period and therefore, the appeal is not maintainable and cannot be entertained - Held that - as no personal hearing has been given before taking a decision that delay cannot be condoned. In the circumstances, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) with a direction to decide the admissibility and maintainability of the appeal and thereafter, pass a speaking order with regard to the admissibility and maintainability of the appeal. - Appeal disposed of

Summary

The appellate tribunal allowed the early hearing application of the appellant. The order impugned was a letter stating the appeal was filed beyond the condonable period. The tribunal found no appealable order and remanded the matter to the Commissioner (Appeals) for a decision on admissibility and maintainability of the appeal.