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TMI Blog2016 (12) TMI 1441X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the office where according to the petitioner the appeal was initially filed and has confirmed that such appeal was indeed filed before that authority. He therefore urges that he would not seriously object if the matter is remanded back to the stage of Commissioner (Appeals) - appeal allowed by way of remand. - Special Civil Application No. 15181 of 2014 With Civil Application No. 7508 of 2016 - - - Dated:- 18-10-2016 - S.R. BRAHMBHATT AND A.Y. KOGJE JJ. Mr. Deven Parikh, Senior Advocate assisted by Mr. Kunal Nanavati for Nanavati Associates, Advocates for the Petitioners. Chintan H Dave, Advocate for the Respondent. JUDGMENT (Per : Honourable Mr. Justice A.Y. Kogje) 1. RULE. Learned Advocate Shri Chitan Dav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontended by the petitioner was that under a mistake, the appeal came to be filed before a wrong forum of the same Department and when such mistake was realized, the aforementioned delay had occurred. 3.5 The Commissioner (Appeals)-I, Central Excise, Ahmedabad dismissed the application for condonation of delay in view of Section 35 of the Central Excise Act. Such order came to be passed on 30.09.2013. 3.6 the petitioner preferred appeal before the CESTAT against order dated 30.09.2013 and CESTAT vide order dated 10.04.2014 rejected the appeal. 4. Learned Senior Advocate Shri Deven Parikh with learned Advocate Shri Kunal Nanavati for the petitioner submitted that in fact when the appeal came to be filed against the Order in Original, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, this Court is inclined to remain the matter back to the state of appeal to be heard by the Commissioner (Appeals)-I, Central Excise, Ahmedabad. The Commissioner (Appeals) shall take into consideration the contentions of the petitioner regarding filing of the appeal in time, but before a different forum in accordance with law. 7. Accordingly, the petition is allowed to the aforesaid extent. The matter is remanded back, to be heard by the Commissioner (Appeals)-I, Central Excise, Ahmedabad. Considering the period that has lapsed, the Commissioner (Appeals) may take up hearing of this case expeditiously. Rule is made absolute. No order as to costs. 8. In view of the order passed in the main matter, CA does not survive. Disposed of ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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