Tribunal remands case for violating natural justice, allows appeal after delay condonation application.
M/s. DURGA HITECH CEMENT Versus COMMISSIONER OF CENTRAL EXCISE, BOLPUR
M/s. DURGA HITECH CEMENT Versus COMMISSIONER OF CENTRAL EXCISE, BOLPUR - TMI
Issues: Appeal against dismissal of appeal for filing beyond time limit, contention regarding condonation of delay, violation of principles of natural justiceThe judgment pertains to an appeal filed against the dismissal of an appeal by the Commissioner (Appeal-IV) for being filed beyond the prescribed time limit of sixty days. The Applicant/Appellant argued that the time limit for filing the appeal, as mentioned in the Order-in-Original, was three months from the date of communication, leading to confusion regarding the correct address for filing the appeal. They contended that the delay of one day should be condoned under Section 35 of the Central Excise Act, 1944. The Applicant/Appellant also raised concerns about not being granted an opportunity of hearing before the dismissal of their appeal.
The learned Advocate for the Applicant/Appellant highlighted that they did not file an application for condonation of delay due to the belief that the time limit of three months mentioned in the Order-in-Original justified the delay. However, upon further discussion, the Applicant/Appellant acknowledged this oversight.
The Tribunal observed that the Commissioner (Appeals) failed to provide the Applicant/Appellant with an opportunity of hearing before dismissing the appeal, which was deemed a violation of the principles of natural justice. Consequently, the case was remanded back to the Commissioner (Appeals) to consider all aspects of the appeal after granting a reasonable opportunity of hearing to the Applicant/Appellant. The Applicant/Appellant were permitted to submit a condonation of delay application and present documentary evidence regarding the delay in filing the appeal. The Tribunal allowed the appeal by way of remand, and the Stay Petition was disposed of accordingly.
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