Tribunal remands appeal, emphasizing exclusion of time for limitation computation. Appellant directed to explain delay.

The Tribunal allowed the appeal, remanding the matter to the Commissioner (Appeals) for further proceedings. The appellant's appeal was found not time-barred, with the Tribunal emphasizing the exclusion of time for limitation computation and directing the appellant to explain the delay in filing the appeal. The case outcome was based on diligent pursuit of statutory remedies and compliance with pre-deposit requirements, citing relevant case law for support.

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Issues:
1. Compliance with statutory pre-deposit requirement under Section 129E of the Customs Act 1962 for filing an appeal.
2. Filing of appeal within the condonable period as per Section 128 of the Act before the Commissioner (Appeals).

Analysis:
1. The appellant failed to comply with the pre-deposit requirement under Section 129E of the Act while filing the appeal before the Commissioner (Appeals). However, the appellant contended that the pre-deposit was made when filing the appeal before the Tribunal. The appellant argued that the appeal should be entertained by the Tribunal since the statutory provisions regarding pre-deposit were met. The Learned Advocate cited the case of Khamdhenu Ispat Ltd. vs Commissioner of Central Excise to support the exclusion of time between filing a writ petition and its disposal for computation of the time limit for appeal.

2. The Learned DR for the Revenue argued that the Commissioner (Appeals) does not have the power to condone the delay in late filing of an appeal. Citing the case of Singh Enterprises vs Commissioner of Central Excise, the Revenue emphasized strict adherence to the time limits prescribed in the statute. The Tribunal analyzed the provisions of Section 128 of the Act, which mandates filing an appeal within 60 days, extendable by a further 30 days if sufficient cause is shown. The Tribunal observed that the time consumed between filing the writ petition and subsequent disposal should be excluded for limitation computation under Section 14 of the Limitation Act, 1963.

3. The Tribunal found that the appellant diligently pursued its statutory remedy by filing the writ petition and subsequently the appeal before the Commissioner (Appeals). The Tribunal rejected the Revenue's argument that the appeal was time-barred, citing the case of Khamdhenu Ispat Ltd. The Tribunal set aside the impugned order and remanded the matter to the Commissioner (Appeals) for deciding the appeal on merits. The appellant was directed to explain the delay in filing the appeal before the Commissioner (Appeals) through an affidavit.

In conclusion, the Tribunal allowed the appeal by way of remand to the Commissioner (Appeals) for further proceedings based on the available records, emphasizing the exclusion of time for computation of the limitation period and the need for the appellant to explain the delay in filing the appeal.

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