2017 (9) TMI 1131 - AT - Customs

Maintainability of appeal - delay in filing appeal - condonation of delay - Held that - the copy of letter dated 03.02.2017 was not given to the appellant before passing the impugned order, which the appellant had obtained through RTI application subsequently. Therefore, in the interest of justice, the appellant be given a fair chance to rebut the date of communication as 26.04.2016 as observed by the Ld. Commissioner (Appeals) - appeals need to remanded to the ld. Commissioner (Appeals) to consider all issues afresh - appeal allowed by way of remand.

Summary

Issues: Delay in filing appeal, date of communication, remand to Commissioner (Appeals)

The judgment addresses the issue of delay in filing the appeal and the date of communication of the order. The appellant argued that the order was received later than the date mentioned by the Commissioner (Appeals), and thus the appeal was filed within the condonable period of 30 days. The Revenue acknowledged that the appellant did not receive a copy of a crucial letter before the impugned order was passed. The tribunal found that the appellant should have the opportunity to rebut the date of communication and all issues should be considered afresh. Consequently, the appeals were remanded to the Commissioner (Appeals) for a fair hearing. The applications for early hearing were allowed, and the appeals were disposed of through remand.

The judgment highlights the importance of procedural fairness and ensuring that all parties have the opportunity to present their case effectively. It emphasizes the need for proper communication of relevant documents and the consideration of all issues before making a decision. The tribunal's decision to remand the appeals demonstrates a commitment to upholding justice and providing a fair hearing to the appellant.