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TMI Blog2019 (9) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appeal on the ground that the same was time barred. 2. The operative portion of the order passed by the learned Tribunal on 30th January 2019 is quoted below for ready reference:- "From the above extraction, we do not find that there is any direction to dispose the appeal on the merits of the case. When the commissioner (Appeals) has rejected the appeal on the ground of being time barred, this Tribunal cannot go into the merits of the matter. We do not find any flaw in the rejection of the appeal by Commissioner(Appeals). On reading of the judgment dated 3.12.2014 of the Hon'ble High Court, it is very much clear that there is no direction to decide the appeal on merit and there is no room for any confusion. The case laws cited b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Authorities created under the Act ought to decide the Appeals usually on merits. The ground of time bar is a technical bar to the maintainability of the appeal before the competent forum and even if beyond a period, the time bar cannot be relaxed by the Appellate Authority itself, but, when once there was an intervention by the High Court under Article 226 of the Constitution of India and the learned Single Judge of this court clearly expressed in the order that a period of approximately six years was to be excluded from the period of limitation, merely because the learned Single Judge did not direct further to decide the Appeal on merits, in our opinion, the learned CESTAT should not have dismissed the Appeal on the same ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lished to have occurred to the Revenue Department, we direct that subject to payment of cost of Rs. 1,00,000/- by the Appellant Company to the Revenue Department, the Commissioner(Appeals) shall decide the appeal now on merits and in accordance with law. 8. Thus, the impugned order passed by the first Appellate Authority as well as the Tribunal are set aside and the Appeal is restored to the Commissioner(Appeals) where the parties may appear in the first instance without any further notice on 12.9.2019 and the said Commissioner(Appeals) will decide the appeal on merits, in accordance with law, after giving reasonable opportunity of hearing to both the parties within a period of six months from today. The present Appeal is, accordingly, dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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