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2022 (10) TMI 1085 - AT - CustomsApplication for early hearig of the appeal - appeal rejected on the ground of time limitation - HELD THAT - The Order-in-Original dated 11.05.2021 was received by the assessee on 17.05.2021 and the Appeal was filed on 14.07.2021. From 17.05.2021, they were required to file Appeal before the First Appellate authority on or before 17.07.2021 - It is not clear whether there was any delay at all or the delay is of 4(four) days as calculated by the Ld.Commissioner(Appeals). On facts and under the circumstances, even if the date of communication of the order is taken as 11.05.2021, the delay, if any, is only of 2(two) days, which is condoned. It would be appropriate to remand the matter to the Ld.Commissioner(Appeals) to decide the Appeal on merits without further visiting the aspect of limitation. Needless to mention a reasonable opportunity of hearing be granted to the Appellant. Appeal is allowed by way of remand to the Ld.Commissioner(Appeals).
Issues Involved:
1. Early hearing of the appeal. 2. Appeal rejected as time-barred by the Commissioner (Appeals). 3. Date of communication of the Order-in-Original and the delay in filing the appeal. Analysis: Issue 1: Early Hearing of the Appeal The Applicant/Appellant filed a Miscellaneous Application along with the Appeal for early hearing. Despite the absence of the Appellant on the scheduled hearing dates, the Tribunal allowed the Miscellaneous Application for early hearing. With the consent of the Authorized Representative for the Department, the appeal itself was taken up for hearing. Issue 2: Appeal Rejected as Time-Barred The Commissioner (Appeals) rejected the appeal on the grounds of being time-barred, as the Order-in-Original was received by the assessee on 17.05.2021, and the appeal was filed on 14.07.2021. The Commissioner observed discrepancies in the dates mentioned by the appellant regarding the communication of the order. The Commissioner noted a delay of 64 days from the date of receiving the order by the appellant. Issue 3: Date of Communication and Delay in Filing the Appeal The Tribunal noted that even if the date of communication of the order is taken as 11.05.2021, the delay, if any, is only of 2 days, which was condoned. It was decided that the matter should be remanded to the Commissioner (Appeals) to decide the appeal on merits without further consideration of the limitation aspect. Both parties were granted the opportunity to present evidence in their favor, and all issues were kept open for further proceedings. In conclusion, the appeal was allowed by way of remand to the Commissioner (Appeals), and the Miscellaneous Application for early hearing was disposed of. The Tribunal emphasized granting a reasonable opportunity of hearing to the Appellant during the proceedings before the Commissioner (Appeals).
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