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2020 (5) TMI 249 - AT - CustomsMaintainability of appeal - present appeal was filed by the assessee himself whereas the proper remedy was to file revision petition before the appropriate authority - condonation of delay caused due to filing of this appeal before the wrong forum - HELD THAT:- The assertion of the Learned Advocate for the appellant is found to be true since the appeal has been filed wrongly before this forum whereas the proper remedy was to approach the Revisional Authority. Hence, the appeal is required to be rejected as not maintainable before this forum. The Hon’ble Supreme Court in the case of MP. STEEL CORPORATION VERSUS COMMISSIONER OF CENTRAL EXCISE [2015 (4) TMI 849 - SUPREME COURT] has categorically held that the principles of Section 14 of the Limitation Act, 1963 would apply to the proceedings even before quasi-judicial authorities and accordingly, had directed the Commissioner (Appeals), who had rejected the appeal of the assessee therein as time-barred, to decide the case on merits. The appeal is held as not maintainable and the original orders of lower authorities, if filed, may be returned to the appellant for his benefit - Appeal dismissed.
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