2013 (12) TMI 820

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..... e. As such, the first appeal having been filed in time, though before wrong office inadvertently, the appeal should not have been dismissed on limitation - Matter remanded back - Decided in favour of assessee. - C/694/2007 - C/381/2011(PB) - Dated:- 18-8-2011 - Ms. Archana Wadhwa and Shri Mathew John, JJ. Shri Prem Ranjan, Advocate, for the Appellant. Shri Sonal Bajaj, SDR, for the Resp .....

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..... e the Commissioner (Appeals), New Delhi. Thereafter the appeal was filed in the office of Commissioner (Appeals), New Delhi without any further delay. As such submitted the learned Advocate that there is actually no delay in filing the appeal and the Commissioner (Appeals), Mumbai instead of returning the appeal papers, should have transferred the same to the office of the Commissioner (Appeals), .....

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..... ioner (Appeals), Mumbai instead of returning the appeal papers to the appellant should have transferred the same to the Office of Commissioner (Appeals), New Delhi for disposal of the same. As such, the first appeal having been filed in time, though before wrong office inadvertently, the appeal should not have been dismissed on limitation. Accordingly, we set aside the impugned order and remand th .....

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