TMI Blog2018 (4) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... nt authority, this finding of the Commissioner of Central Excise(Appeals) is not sustainable because the Commissioner of Customs (AppeaIs) has not disposed of the appeal on merit; he has rejected the appeal for the reason of wrong jurisdiction. The Commissioner of Central Excise(Appeals) is directed to entertain the appeal which is filed in time and to decide the same on merit - appeal allowed - decided in favor of appellant. - Appeal(s) Involved: C/21767/2017-SM - Final Order No. 20314 / 2018 - Dated:- 23-2-2018 - MR. SS GARG, JUDICIAL MEMBER Shri Rajesh Kumar, TR, CA HIRAGANGE ASSOCIATES, For the Appellant Smt. Kavitha Podwal, Superintendent(AR), For the Respondent Per : S.S GARG The present appeal is dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was 12,21 ,000 pcs. with invoice value of USD 76923 whereas the actual quantity received is 1,22,10,000 pcs. and similarly an item namely Fuse Board Mount 1, 70,000 pcs valued 17,000 were not received. Accordingly, the LAA vide letter dt 28/02/2017 requested the appellant to rectify the subject Bill of Entry and to pay the differential duty. However, when the appellant failed to comply the directions, a show-cause notice dt. 28/02/2017 was issued and was confirmed by the LAA vide his order wherein diferential duty of ₹ 1,64,303/- sus- was confirmed along With applicable interest and penalty of ₹ 1,64,303/- was also imposed under Section 1 12 of Customs Act, 1962 and the said goods were confiscated under Section 1 1 1 (f) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal as if it is filed on 22/05/2017 in view of the letter written by him to the Commissioner of Customs (Appeals). But the Commissioner of Central Excise(Appeals) rejected the appeal filed by the appellant which is contrary to the law. The CCE(Appeals) did not accept the appeal on the ground that there is no provision in law for resubmission of an appeal and that too after the appeal has been disposed of by the competent authority. Learned consultant submitted that the CC(Appeals) has not disposed of the appeal on merit instead he rejected the appeal on jurisdiction. Learned consultant further submitted that the appeal filed before the CC (AppeaIs) should be considered in time and the time spent in pursuing before the wrong forum should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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