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TMI Blog2014 (5) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... peal and disposed it only on limitation - This is not a correct approach for disposing an appeal. First appellate authority should have disposed the appeal on merits and if he felt so strongly that appeal has been filed belatedly, he should have given an opportunity to the appellant to explain the delay – It is found that there is no delay in filing the appeal before the first appellate authority - This Court is unable to go into merits of the case as the first appellate authority has not recorded any finding on the merits of the case, impugned order is set-aside – Matter is remanded back to first appellate authority for disposal on merits – Decided in favour of assesse. - Appeal No.C /13668/2013 - - - Dated:- 22-4-2014 - M V Ravindr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter has been disposed of only on preliminary grounds, the impugned order be set-aside. He would also submit that during the relevant period the proprietor of the appellant was travelling abroad and in support of such claim, he draws our attention to the photocopies of the Passport which are annexed to the appeal memoranda. He would also draw our attention to the check-list prepared by the office of the Commissioner of Customs as regards receipt of the appeal in their office. In the said checklist, at column No.7, the Commissioner (Appeals) has specifically stated that the appeal has been filed in time. 3. On 20.02.2014, when this matter was come up for disposal, we directed the learned departmental representative to produce evidences of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal on merits and if he felt so strongly that appeal has been filed belatedly, he should have given an opportunity to the appellant to explain the delay. We find, after perusal of the records which were produced before us, that there is no delay in filing the appeal before the first appellate authority. 5. We are unable to go into merits of the case as the first appellate authority has not recorded any finding on the merits of the case, we set-aside the impugned order with direction to the first appellate authority to restore the appeal to its original number and dispose the same on merits, after following the principles of natural justice. Appeal is allowed by way of remand to the first appellate authority. (Dictated and pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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