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2019 (8) TMI 1168 - AT - Central ExciseCondonation of delay of 10 days in filing appeal - Time limitation - HELD THAT - The order-in-original dated- 29/12/2016 was communicated to the appellants on 17/01/2017. They were required to file the appeal before the Lower Appellate Authority on or before 18/03/2017 i.e. within 60 days from the date of communication of the adjudication order. The appeal was filed on 17/04/2017. The Ld. Commissioner (Appeal) rejected the appeal as time barred. The appeal was filed beyond the statutory period of 60 days but within the condonable period of 30 days. Under the circumstances, it would be appropriate to remit the matter to the Lower Appellate Authority to decide the appeal on merit - the matter is remanded to the Ld. Commr. (Appeal) to decide the appeal without going into the aspect of limitation. Appeal allowed by way of remand.
Issues: Delay in filing appeal before the Tribunal, condonation of delay, remand for deciding appeal on merit
In this judgment by the Appellate Tribunal CESTAT KOLKATA, the applicant/appellant filed a misc. application seeking condonation of a 10-day delay in filing the appeal before the Tribunal. The Tribunal considered the submissions by the Ld. Advocate and the reasons explained in the application, ultimately deciding to condone the delay and allow the misc. application. Subsequently, with the consent of both sides, the appeal itself was taken up for hearing. The Tribunal noted that the original order was communicated to the appellants on a specific date and that they were required to file the appeal within 60 days from the date of communication. However, the appeal was filed beyond the statutory period of 60 days but within the condonable period of 30 days. Consequently, the Tribunal decided to remit the matter to the Lower Appellate Authority to decide the appeal on merit without considering the aspect of limitation. Therefore, the appeal was allowed by way of remand, ensuring a fair opportunity for the appeal to be heard on its merits. The judgment highlights the importance of adhering to statutory timelines while also allowing for reasonable condonation of delays in appropriate circumstances.
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