Appeal dismissed for filing delay, remanded for fresh decision on merit. Separate stay application consideration emphasized. The appeal was dismissed by the Appellate Tribunal CESTAT Bangalore due to delay in filing, as no application for condonation of delay was submitted. The ...
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Appeal dismissed for filing delay, remanded for fresh decision on merit. Separate stay application consideration emphasized.
The appeal was dismissed by the Appellate Tribunal CESTAT Bangalore due to delay in filing, as no application for condonation of delay was submitted. The Tribunal held that since the appeal was initially filed within the condonable period at the office of the Commissioner in Mangalore before being transferred to Mysore, there was no delay in filing. The impugned order was set aside, and the matter was remanded for a fresh decision on merit, emphasizing the separate consideration of any stay application before addressing the appeal.
Issues: Appeal dismissed on the ground of delay, lack of application for condonation of delay, transfer of appeal between offices, consideration of delay in filing the appeal.
In this judgment by the Appellate Tribunal CESTAT Bangalore, the appeal was dismissed by the learned Commissioner (Appeals) due to being filed beyond the condonable period, with the observation that no application for condonation of delay was submitted. The appellant argued that the appeal was initially filed in the office of the Commissioner in Mangalore and later transferred to the office in Mysore. The acknowledgment received by the courier in both locations showed the rubber stamp of the respective offices. Citing precedents like M.R. International Vs. CC, Mumbai and Sukinda Chromite Mines of Tisco Ltd. Vs. CCE, Bubaneswar, the Tribunal held that when an appeal is transferred between authorities, there is no delay in filing. As the appeal was received in the office of Commissioner in Mangalore within time, the Tribunal found no need for a condonation of delay application. Consequently, the impugned order was set aside, and the matter was remanded to the learned Commissioner (Appeals) for a fresh decision on merit, emphasizing that any stay application should be separately considered before the appeal is addressed. The operative portion of the order was pronounced in open court on 25.11.2014.
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