2012 (6) TMI 589 - AT - Customs

Dismissal of Appeal - delay of 2(two) days - Held that - The bill of entry is dated 13.02.2006 and the date of challan is 13.02.2006 - Commissioner (Appeals) rejected the appeal on the premise that the Cheque is dated 10.02.2006 not giving any finding regarding the date of challan which is 13.02.2006 - it cannot be held that appeal is filed after time limit prescribed - case is remanded o decide the issue on its merit - in favour of assessee.

Summary

Issues: Appeal against dismissal of appeal due to delay in filing.

In this case, the appellant filed an appeal against the dismissal of their appeal by the ld. Commissioner(Appeals) on the grounds of a 2-day delay in filing. The appellant argued that there was no delay as the bill of entry and TR-6 challan were dated 13.02.2006, while the appeal was filed on 10.02.2006 according to the Commissioner(Appeals)'s order. The department, represented by the ld.A.R., supported the findings of the ld. Commissioner(Appeals). The Tribunal noted that the bill of entry and challan were indeed dated 13.02.2006, and the ld. Commissioner(Appeals) based the delay solely on the date of a cheque (10.02.2006) without considering the date of the challan. As a result, the Tribunal held that the appeal was filed within the time limit prescribed under section 129A of the Customs Act, 1962. The Tribunal further observed that the ld. Commissioner(Appeals) did not decide the case on its merits and remanded the case back to the ld. Commissioner(Appeals) for a decision on the substantive issues, with a direction to grant the appellant a reasonable opportunity of hearing. Ultimately, the appeal was allowed by way of remand, emphasizing the importance of deciding cases on their merits.