2007 (2) TMI 556 - AT - Customs

Tribunal remands appeal due to filing delay, emphasizes natural justice.

The Tribunal set aside the Commissioner's dismissal of the appeal due to a 25-day delay in filing, remanding the case for consideration on its merits. The ... Appeal to Commissioner (Appeals) - Limitation - Condonation of delay Issues: Appeal dismissal on limitation due to delay in filing.In this case, the appeal arises from an Order-in-Appeal dated 10-5-02, where the Commissioner dismissed the appeal on the grounds of a 25-day delay in filing after the stipulated 60-day period. The appellant argued that the Commissioner has the power to condone the delay up to 30 days and provided strong grounds for seeking condonation of the 25-day delay. The appellant requested a remand of the matter to decide on the merits.The learned DR contended that the reasons provided by the appellant were insufficient. However, upon careful consideration, the Tribunal found that the appellant had valid reasons for the delay. The appellant was in correspondence with the Joint Commissioner of Central Excise Visak for necessary documents related to the import in question, and the delay was attributed to the Department's delay in providing the details. Additionally, the appellants listed other genuine reasons for the delay.The Tribunal acknowledged the genuine reasons presented by the appellant and held that the Commissioner should have considered and condoned the delay. Consequently, the impugned order was set aside, and the appeal was remanded to the Commissioner to decide the case on merits within two months from the receipt of the Tribunal's order, ensuring the application of principles of natural justice.