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TMI Blog2015 (3) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... has taken the view that merely because an appeal has been filed in a wrong forum due to oversight, the substantive right of appeal could not be affected and this aspect should be considered for calculating the limitation. I find that Tribunal has liberally viewed such delays keeping in view the interest of natural justice and has regularised such appeals without getting these affected by limitation. - matter is remanded back to the Commissioner (appeal) for de novo consideration within 3 months in view of above finding after providing fair opportunity of hearing and also opportunity for production of documents to both the sides. - Decided in favour of assessee. - Stay Application No.ST/Stay/53784/2014, Appeal No.ST/53368/2014-ST[SM] - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 28/2/2013. In this regard, he also submitted a photocopy of the despatched speed post addressed to their company M/s. Atotech India Ltd. along with the speed post number indicating date of despatch i.e. 27/2/2013. He further intimated that order was received on 28/2/2013 by them and consequently appeal was filed in the office of Assistant Commissioner by oversight which was within the time limit of 16 days and there was no delay if it was considered to have been filed by oversight. He also referred to this Tribunal's judgment in the case of Prem Chand Gokul Das 2010 (17) S.T.R. 36 (Tri. - Ahmd.). On the similar facts, applicant filed an appeal but papers were deposited at wrong office housed on the same floor where Commissioner (appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeals claimed to be filed within time in another office due to oversight, could be a cause for getting their appeal hit by limitation. 6. In this regard, on the perusal of documents produced by the ld. Counsel, it is observed that he has fairly made a point that Order-in-Original was sent by speed post on 27/2/2013 and was received on 28/2/2013 by them and subsequently the appeal was filed on 23/4/2013. It was within the limitation period of 16 days. I have also perused the various judgments produced by him and find that in almost all the judgments, Tribunal has taken the view that merely because an appeal has been filed in a wrong forum due to oversight, the substantive right of appeal could not be affected and this aspect should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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