Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 490 - AT - Central ExciseCondonation of delay - Transfer of case from one authority to another - Held that:- appeal was filed in the office of Commissioner in Mangalore initially and thereafter it was transferred by the Commissioner, Mangalore to the office of the Commissioner in Mysore and in the impugned order Commissioner (Appeals) has taken the date of receipt of the appeal as the date on which it was received in his office and not the office of Commissioner in Mangalore - We have seen the acknowledgment received by the appellant's courier in Mangalore and it shows that rubber stamp is of the office of the Commissioner. We find in the case of M.R. International Vs. CC, Mumbai [2012 (10) TMI 227 - CESTAT, MUMBAI] in a similar case, the Tribunal took the view that there was no delay in filing the appeal when the same is transferred by one authority to another. - In view of the fact that appeal had been received in the office of Commissioner, Mangalore in time, we consider that there was no reason and no need for filing an application for condonation of delay before the Commissioner (Appeals) for the delay and we also hold that there is no delay in filing the appeal. Accordingly since the Commissioner (Appeals) has dismissed the appeal as time-barred without considering the merits, we set aside the impugned order and remand the matter to the learned Commissioner (Appeals) to decide the matter afresh on merit in accordance with law - Decided in favour of assessee.
|