TMI Blog2009 (8) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... in fact filed within time but was submitted in the wrong office. The Tribunal in the above case has considered various precedent decisions laying down that the time spent before the wrong forum should not be taken into consideration while calculating the limitation. The appellants have admittedly been pursuing at each level for transfer of the appeal papers to right forum - It was equally the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, it is seen that the order was passed by the Original Adjudicating Authority on 22.10.2007. The appellant filed an appeal there against on 10.12.2007 under the cover of their letter dated so. Though the said letter was addressed to Commissioner (Appeals), the same was filed in the office of Joint Commissioner of Service Tax, Ahmedabad. According to the appellants, there was a mistake on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny condonation of delay. Since the appeal was already filed within the period of limitation, though submitted in the wrong office, the date of original filing of appeal should be taken as date of filing the appeal requiring no condonation of delay. He relied upon the Tribunal decision in the case of Maruti Udyog Limited vs. Commissioner of Customs, Kandla - 2009 (92) RLT 58 (CESTAT. Ahmd.). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mittedly within time, we are of the view that there is no delay requiring any condonation and as such, the question of Commissioner (Appeals) powers to condone or not to condone the delay beyond 30 days, does not arise. 4. In view of the above, we dispense with the condition of pre-deposit and take up the appeal itself. The impugned order is set aside and matter remanded to Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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