TMI Blog2017 (6) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... in pursuing appeal before a wrong forum is condonable and the delay is condoned - the present appeal is very much within the condonable limit of the Commissioner (A) - appeal restored - the case remanded back to the Commissioner (A) to decide the same on merits - appeal allowed by way of remand. - E/21623/2016-SM - 20943/2017 - Dated:- 9-6-2017 - Shri S. S. Garg, Judicial Member Mr. D. Arvind, Consultant For the appellant Dr. Ezhilmathi, AR For the respondent ORDER Per: S. S. Garg The present appeal is directed against the impugned order dated 17.8.2016 passed by the Commissioner (A) wherein the Commissioner (A) has dismissed the application seeking condonation of delay filed by the appellant and consequently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n seeking condonation as well as the appeal. Aggrieved by the said order, the appellant is before this Tribunal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order passed by the Commissioner (A) rejecting the appeal as time bar is not sustainable in law. He further submitted that the appeal against the impugned order was addressed before the right forum but only filed in the office of Commissioner of Central Excise instead of Commissioner (A) and this was an inadvertent human error. He further submitted that appellant did not get any notice from the office of Commissioner of Central Excise and was under a bona fide belief that appeal is pending before the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led the appeal before the Office of the Commissioner instead of before the Office of the Commissioner (A) and that was a bona fide mistake and the Department should have returned the appeal to the assessee for filing the same before the right forum but the same was not done by the department and therefore, the time spent in pursuing appeal before a wrong forum is condonable and I condone that delay. After condoning that delay, the present appeal is very much within the condonable limit of the Commissioner (A). Therefore, in the interest of justice, I condone the delay in filing the appeal before Commissioner (A) and remand the case back to the Commissioner (A) to decide the same on merits. The appeal is allowed by way of remand. (Oper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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