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2014 (5) TMI 54 - CESTAT AHMEDABADBar of limitation - No notice of delay in filing appeal - preliminary grounds - Disposal without considering merits - No acknowledgment receipt of courier signed by assessee – Opportunity of hearing - Held that:- The order which was purportedly sent by courier on 29.10.2012 could not have reached at destination (Ludhiana) on 30.10.2012, as is evident from the e-mail received from Professional Courier - This e-mail also indicate that, normally such kind of packets takes 3 to 4 days for delivering to consignee in Ludhiana, if are sent from Mundra - First appellate authority did not put to notice the appellant that there is delay in filing appeal and disposed it only on limitation - This is not a correct approach for disposing an appeal. First appellate authority should have disposed the appeal on merits and if he felt so strongly that appeal has been filed belatedly, he should have given an opportunity to the appellant to explain the delay – It is found that there is no delay in filing the appeal before the first appellate authority - This Court is unable to go into merits of the case as the first appellate authority has not recorded any finding on the merits of the case, impugned order is set-aside – Matter is remanded back to first appellate authority for disposal on merits – Decided in favour of assesse.
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