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2023 (10) TMI 1105 - AT - Central ExciseCondonation of delay in filing appeal - appeal dismissed on the ground that the appeal is filed beyond the period of limitation of 60 days and further beyond the condonation period of 30 days - HELD THAT:- There is no lack of diligence on the part of the appellant in presenting their appeal. It is further found that although there is error or mistake on the part of the staff or clerk in filing of the appeal, but it is found that there is also constructive error or negligence on the part of the receiving clerk in the Department. Either such clerk should have directed and guided the person, who had come to file appeal, to the right counter. Alternatively, it was the duty of the Assistant Commissioner to forward the appeal papers to the office of the Commissioner (Appeals), as it has been received by him mistakenly. The appellant has filed the appeal on 26.09.2018 and the Commissioner (Appeals) have erred in taking the date of filing appeal as 15.03.2022 - the appeal was filed in proper time as permitted under law. The impugned order is set aside and the appeal is allowed by way of remand to the Commissioner (Appeals) to hear the appellant on merits and pass a reasoned order, in accordance with law - Appeal allowed by way of remand.
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