2021 (10) TMI 1471 - AT - Customs

Condonation of delay in filing appeal - delay owing to mis-placement of documents in the office of the then Ld. Advocate of the appellants - sufficient cause for delay or not - HELD THAT - It is found that the First appellate authority did not condone the delay and dismissed the appeals filed before him as time bar without going into the merits of the case. The delay in filing of the appeals before the First appellate authority may be condoned. Since the First appellate authority has not decided the appeals on merit it is found appropriate to remand the matters to the First appellate authority to decide the appeals on merit without visiting the aspect of limitation. Appeal allowed by way of remand.

Summary

The Appellate Tribunal (CESTAT Kolkata), per Hon'ble Shri P.K. Choudhary, allowed the early hearing applications and took up two appeals for disposal. The First Appellate Authority had dismissed the appeals as time-barred without examining the merits. The appellants' delay was attributed to "mis-placement of documents" by their then counsel, an unintentional lapse. Relying on the Supreme Court precedent in N. Balakrishnan v. M. Krishnamurthy, 2008 (228) ELT 162 (S.C.), the Tribunal held that "the appellants should not be made to suffer for the lapse on the part of the Ld. Counsel." Accordingly, the delay was condoned. The matter was remanded to the First Appellate Authority to decide the appeals on merits "without visiting the aspect of limitation," granting appellants a reasonable opportunity to present evidence. The First Appellate Authority was directed to pass order within three months. The appeals were allowed by way of remand.