Appeal allowed after delay in filing due to office error.

The appeal was dismissed by the Tribunal due to a delay in filing, but later allowed on the grounds that the appeal papers were received on time by a different office and should have been transferred to the correct office. The Tribunal held that the dismissal based on limitation was unjustified as the appeal was filed on time, albeit in the wrong office. The matter was remanded to the correct office for a decision on the merits.

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Issues: Appeal dismissed on the ground of limitation due to delay in filing. Dispute over the correct office where the appeal was filed.

The judgment revolves around an appeal dismissed by the Commissioner (Appeals) due to a delay of 107 days in filing. The appeal was against an assessment order dated 21-5-2005 by the Assistant Commissioner (Customs), ICD, Tuglakabad. The appellant claimed that the appeal was dispatched to the Commissioner (Appeals), New Delhi but was sent to the office in Mumbai. The Mumbai office received the appeal in time but directed the appellant to file it in New Delhi. The appellant argued that there was no delay, citing a Tribunal decision in the case of Gallops Text (Bom.) Pvt. Ltd. v. CCE, Mumbai-III.

The Tribunal considered the submissions and found that the appeal papers were indeed received by the Mumbai office without dispute. Referring to the Gallops Text case, the Tribunal noted that if an appeal is filed in time but in a different office and later transferred to the correct office, dismissal based on limitation is unjustified. In this case, the Mumbai office should have transferred the appeal to the New Delhi office instead of returning it to the appellant. As the appeal was filed on time, albeit in the wrong office inadvertently, the Tribunal set aside the dismissal and remanded the matter to the Commissioner (Appeals), New Delhi for a decision on the merits. The appeal was allowed by way of remand.

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