2013 (5) TMI 489 - AT - Customs

Filling of appeal in proper format - appellate authority has dismissed the stay petition and appeals filed by the appellant on the ground that appeals have been filed belatedly. held that - The only question that arises is whether the appellant has correctly filed the appeal or not. If that be so, I find that the decisions of this Tribunal in the case of M/s. AT & T Communication Services India Pvt. Limited - 2007 (5) TMI 498 , Nova Petrochemicals Limited 2009 (6) TMI 734 and Maruti Udyog Limited 2009 (1) TMI 264 will squarely cover the issue as it is not in dispute that the appeals were filed in time. Accordingly, the first appellate authority should consider the stay petition and appeals on merits and dispose of the same with a speaking order.Appeals allowed by way of remand.

Summary

Issues:
1. Dismissal of stay petitions and appeals on the ground of belated filing.
2. Correct filing of appeal in the office of the Commissioner (Appeals) Central Excise and Customs, Surat-II.
3. Waiver of pre-deposit of amounts involved in the appeals.

Analysis:
1. The judgment addresses the dismissal of stay petitions and appeals due to belated filing. The first appellate authority had dismissed the petitions on this ground. However, upon review, the Tribunal found that the appellants had a valid case for the waiver of pre-deposit of the amounts involved. Consequently, the Tribunal allowed the applications for the waiver of pre-deposit and proceeded to take up the appeals for disposal.

2. The issue of correct filing of the appeal in the office of the Commissioner (Appeals) Central Excise and Customs, Surat-II was thoroughly examined. The Tribunal noted that the appellants had received the order in original and filed the appeal in the proper format. It was established that the appeal was filed in the office of the Commissioner of Central Excise & Customs, Surat-II, as indicated by the stamp on the appeal memoranda. The Tribunal referred to previous decisions to support the argument that filing in the Commissionerate, Surat-II was valid. Therefore, the Tribunal set aside the impugned order and directed the first appellate authority to consider the stay petitions and appeals on their merits, emphasizing the importance of following the principles of natural justice.

3. The Tribunal's decision to allow the appeals by way of remand signifies a significant outcome of the judgment. By setting aside the impugned order and restoring the stay petitions and appeals to the first appellate authority, the Tribunal ensured that the matters would be reconsidered on their merits, providing the appellants with the opportunity for a fair assessment of their case and a speaking order based on principles of natural justice.