CESTAT dismisses appeal, directs appellant to Commissioner (Appeals) under Customs Act

The Tribunal dismissed the condonation of delay application and subsequently dismissed the appeal for being not maintainable before the CESTAT. The Tribunal ruled that the appeal should be directed to the Commissioner (Appeals) against the Deputy Commissioner's decision, as per the Customs Act, emphasizing the High Court's directive for the appellant to approach the appropriate appellate authorities.

---

---

Issues:
Condensation of delay in filing appeal before the Appellate Tribunal CESTAT Chennai.

Analysis:
The appellant filed a Miscellaneous Application for condonation of delay of 1233 days in filing the appeal. The appellant had previously filed a writ petition before the High Court of Madras, challenging the lower adjudicating authority's orders. The High Court directed the appellant to approach the Tribunal. The appellant argued that the time spent before the High Court should be excluded under The Limitation Act. The appellant's advocate presented a detailed chronology of events to justify the delay, emphasizing the time spent before the High Court. The appellant sought condonation of delay based on these grounds.

The respondent argued that the Commissioner (Appeals) order was a remand order seeking clarification from the Board, which was subsequently provided to the appellant. The respondent contended that any appeal should be directed to the Commissioner (Appeals) and not the CESTAT. The Deputy Commissioner had issued a decision directing the appellant to pay the demanded amount along with interest, which the appellant contested. The respondent maintained that the appellant's grievance should be against the Deputy Commissioner's decision, not the Commissioner (Appeals) order.

After hearing both sides, the Tribunal agreed with the respondent's argument. The Tribunal found that the remand instructions in the Commissioner (Appeals) order had been acted upon, and a decision had been issued by the Deputy Commissioner. The Tribunal concluded that the appellant's appeal should be against the Deputy Commissioner's decision, which falls under the jurisdiction of the Commissioner (Appeals) as per the Customs Act. The Tribunal highlighted that the High Court had directed the appellant to approach the appropriate appellate authorities and not directly file an appeal before the CESTAT. Therefore, the Tribunal dismissed the condonation of delay application and subsequently dismissed the appeal for being not maintainable before the CESTAT.

In summary, the Tribunal ruled that the appeal should be directed to the Commissioner (Appeals) against the Deputy Commissioner's decision, as per the Customs Act. The Tribunal emphasized the High Court's directive for the appellant to approach the appropriate appellate authorities, leading to the dismissal of the condonation of delay application and the appeal for being not maintainable before the CESTAT.

---