TMI Blog2014 (11) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... to look into the papers. If they were to do so properly, the appeal papers would have been returned to the appellant or would have been forwarded to the proper authority. This aspect also has to be taken into account. The Govt. office also has to take action on the papers received and no action was taken on the papers received from a citizen of the country. We cannot simply deny a citizen s appellate right just because they filed appeal with a wrong authority. because of the peculiar circumstances in this case, it would be appropriate not to deny opportunity to the appellant in this case and accordingly, we take a view that date of filing appeal before Commercial Tax officer has to be taken as the date on which appeal was filed. Since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the office of the Commercial Tax by mistake and the Commercial Tax officer on request made by the appellant transferred the appeal in a letter to the Commissioner (Appeals) and the Commissioner (Appeals) observed that appeal is beyond the period limitation for filing and beyond the period of condonation of delay also and consequently, rejected the appeal. 2. Learned counsel on the first occasion, when the matter came up submitted that the period lost in the process of filing the appeal papers with Commercial Tax officer and transfer of appeal papers by Commercial Tax officer to the Commissioner (Appeals) should be excluded for purpose of calculating limitation and he relied upon the decision of the Tribunal in the cases of Premchand Goka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Tax office. 4.1. Learned A.R. relied upon the decision of Hon ble Supreme Court in the case of Ambica Industries vs. Commissioner of Central Excise [2007 (213) E.L.T. 323 (S.C.)]. Ongoing through the said decision and considering the submissions, we find that the decision in this case did not lay down a ratio or a law that appeal filed before wrong authority and time spent between the date of filing appeal before wrong authority and the date of receipt by proper authority cannot be excluded. Hon ble Supreme Court held that the appeal should be filed before the jurisdictional appellate authority or court. Therefore, in our opinion, this decision is not applicable to the present case. 4.2. In the case of Ketan V. Parekh vs. Special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t can be taken as the date of filing appeal even if appeal was received by proper appellate authority subsequently. In this case, the issue as to whether appellant was diligent or sincere is not the question and, prima facie, it appears that there was definitely a mistake committed in filing appeal even though it was drafted correctly and the authority was correctly mentioned. It has to be noted that even Commercial Tax officer did not bother to take any action and did not bother to look into the papers. If they were to do so properly, the appeal papers would have been returned to the appellant or would have been forwarded to the proper authority. This aspect also has to be taken into account. The Govt. office also has to take action on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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