Appeal dismissed for filing in wrong forum, advised revision petition.

The appeal filed in the wrong forum against Order-in-Appeal No. 16/2018-TRY (CUS) was deemed not maintainable before the Appellate Tribunal. The appellant was advised to file a revision petition before the appropriate authority. The application of Section 14 of the Limitation Act, 1963 in quasi-judicial proceedings was emphasized, citing the case of M/s. M.P. Steel Corporation. The Appellate Tribunal directed the original orders to be returned to the appellant, stressing the importance of following correct legal procedures and seeking remedies from the appropriate authority.

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Issues:
1. Appeal filed in wrong forum - Maintainability of appeal before Appellate Tribunal.
2. Proper remedy for the appellant - Filing revision petition before the appropriate authority.
3. Application of principles of Section 14 of the Limitation Act, 1963 in quasi-judicial proceedings.

Analysis:
1. The appeal was filed by the assessee against Order-in-Appeal No. 16/2018-TRY (CUS) dated 31.01.2018 passed by the Commissioner of C.G.S.T. & Central Excise (Appeals), Tiruchirappalli. The Learned Advocate for the appellant acknowledged that the appeal was filed in the wrong forum and the proper remedy was to file a revision petition before the appropriate authority. The appeal was found to be not maintainable before the Appellate Tribunal due to being filed in the wrong forum.

2. The Hon'ble Supreme Court's decision in the case of M/s. M.P. Steel Corporation highlighted the application of the principles of Section 14 of the Limitation Act, 1963 to quasi-judicial proceedings. The appellant was advised to approach the Revisional Authority and rely on the Supreme Court's decision to seek condonation of delay caused by filing the appeal in the wrong forum. The appellant was reminded of the liberty to approach the appropriate Appellate/Revisional Authority for remedies, emphasizing the importance of following the correct legal procedures.

3. The Appellate Tribunal, after hearing both sides and reviewing the case, concluded that the appeal was not maintainable before them due to being filed in the wrong forum. The original orders of the lower authorities were directed to be returned to the appellant for his benefit. The decision was pronounced in open court, emphasizing the importance of following the correct legal procedures and approaching the appropriate authority for remedies.

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