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2019 (3) TMI 1446 - CESTAT KOLKATACondonation of delay of 11 days in filing the appeal - Held that:- The Order-in-Original dated 12.06.2017 was received by the assessee on 15.06.2017 and accordingly, they were required to file the appeal before the lower appellate authority on or before 16.08.2017. However, the appeal was filed only on 08.09.2017 i.e. after a delay of 23 days - though the appeal has been filed beyond the statutory period of 60 days but the same has been filed within the condonable period of thirty days. The delay in filing the appeal before the lower appellate authroity is condoned. It would be appropriate to remit the matter back to the ld.Commissioner (Appeals) to decide the appeal on merit.
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