Appellate Tribunal grants condonation of delay, out-of-turn hearing, and remand for fresh decision

The Appellate Tribunal CESTAT KOLKATA allowed the condonation of a 2-day delay in filing appeals, granted out of turn hearing based on the advocates' reasons, and remanded the matter to the lower appellate authority for deciding the appeals on merits. The Tribunal set aside the lower appellate authority's order rejecting the appeals on the ground of time bar, allowing both parties the opportunity to present their cases and evidence. The lower appellate authority was directed to pass the order within three months, ensuring the principle of natural justice was followed.

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Issues involved: Condonation of delay in filing appeals, out of turn hearing, merits of the appeals, time bar, remand to lower appellate authority, principle of natural justice.

Condonation of delay in filing appeals:
The applicants filed Miscellaneous Applications seeking condonation of a 2-day delay in filing the appeals before the Tribunal. The Tribunal, after considering the reasons provided in the application, condoned the delay and allowed the Miscellaneous Applications.

Out of turn hearing:
The applicants also filed Misc. Applications for out of turn hearing of their appeals. The Tribunal, based on the reasons presented by the advocate for the applicants, allowed the Misc. Applications for out of turn hearing. Due to the narrow compass of the issue involved in the appeals, both sides consented to the appeals being taken up for disposal.

Merits of the appeals and time bar:
The lower appellate authority had rejected the appeals on the ground of time bar without deciding them on merit. The Bills of Entry were assessed on specific dates, and the appeals were filed beyond the statutory period but within the condonable period. Consequently, the delay in filing the appeal before the lower appellate authority was condoned. The Tribunal set aside the impugned order and remanded the matter to the lower appellate authority for deciding the issue on merits. Both parties were granted the opportunity to present their cases and produce evidence in support.

Remand to lower appellate authority:
The lower appellate authority was directed to pass the order within three months from the date of communication of the Tribunal's order, ensuring the principle of natural justice was followed in the process.

This judgment by the Appellate Tribunal CESTAT KOLKATA addressed various issues, including the condonation of delay in filing appeals, granting out of turn hearing, deciding the appeals on merits, addressing the time bar issue, remanding the matter to the lower appellate authority, and ensuring the principle of natural justice was upheld throughout the process.

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