TMI Blog2013 (7) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- Appellant has not raised any contention in relation to the rebate claim and has only raised grounds for condonation of the aforesaid delay of the appeal preferred to the Commissioner (Appeals) - Refusal by the Commissioner (Appeals) to condone the above delay is unjust. The delay is liable to be condoned - Allowed this appeal by way of remand with a request to the Commissioner (Appeals) to pass a speaking order on the substantive issue after condoning the above delay and giving the party a reasonable opportunity of being personally heard on the said issue. - E/2345/2010 - 25004/2013 - Dated:- 11-1-2013 - P G Chacko, J. For the Appellant : Mr R Muralidhar, Adv. For the Respondent : Mr N Jagadish, AR. Per: P G Chacko: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Government under Section 35EE of the Act (revision by Central Government). Accordingly it is urged that the appeal be dismissed as not maintainable. 4. The learned counsel for the appellant submits that this appeal was filed as advised by the Commissioner (Appeals) himself. In this connection, he refers to the preamble to the impugned order, which contains the following advice: Any person aggrieved by this order, may under Section 35B of the Act, read with Rule 6 of the Rules file an appeal to the Customs, Excise Service Tax Appellate Tribunal, South Zonal Bench ." The learned counsel also explains the circumstances in which the appeal against the order-in-original happened to be delayed by four days. He prays for con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods exported to countries outside India, then it has to be held that the appeal is not maintainable before this Appellate Tribunal and that the remedy available to the appellant is to file a revision application with the Central Government under Section 35EE of the Act. Sub-section-(1) of Section 35EE of the Act reads as under: "SECTION 35EE. Revision by Central Government. - (1) The Central Government may, on the application of any person aggrieved by any order passed under section 35A, where the order is of the nature referred to in the first proviso to sub-section (1) of section 35B, annul or modify such order:"(underlining added) It appears from the above provision that any order of Commissioner (Appeals) to be amenable to revis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise on goods exported to any country or territory outside India", nor as an "order of the nature referred to in the first proviso to sub-section (1) of Section 35B of the Act". The impugned order is an order on maintainability of the appeal only inasmuch as the learned Commissioner (Appeals) held the appeal to be time-barred and hence not maintainable. Such an order, in my considered view, is appealable to this Tribunal under Section 35B(1) of the Act. 8. It is trite law that the legislative intent should be deciphered from a conjoint reading of all the relevant provisions of the statute. The provisions have to be construed in a manner which would advance justice in a given set of facts and not in a manner which leaves the aggrieved par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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