Appeal allowed after delay due to pandemic and scheme participation. Tribunal orders swift review.

The Tribunal allowed the appeal, setting aside the dismissal by the Ld. Commissioner (Appeals) due to being time-barred. The appellants' filing was delayed, but their participation in the "Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019" and the subsequent lockdown influenced the timeline. The Hon'ble Apex Court extended the limitation period, encompassing the appellants' case. The Tribunal directed the Ld. Commissioner (Appeals) to address the merits of the appeal within 60 days. The decision emphasized the exceptional circumstances, including the pandemic-induced lockdown and court intervention, ensuring a fair review of the appeal.

---

---

Issues:
- Appeal dismissed by Ld. Commissioner (Appeals) as barred by limitation
- Applicability of "Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019"
- Effect of lockdown on limitation period
- Decision on merits of the appeal

Analysis:
1. The appellants appealed against the dismissal of their appeals by the Ld. Commissioner (Appeals) on the grounds of being time-barred. The appellants received the adjudication order on 12.12.2019 and filed their appeals on 03.06.2020, beyond the prescribed time limit. However, the appellants had opted for the "Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019" on 28.12.2019, which was rejected on 16.03.2020. The lockdown imposed due to the pandemic further affected the situation. The Hon'ble Apex Court intervened through a suo motto writ petition and extended the limitation period for cases falling between 15.03.2020 and 14.03.2021, which included the appellants' case.

2. The Ld. AR argued that the appeals were indeed time-barred as per the established legal principles and judgments like M/s Singh enterprises Vs. Commissioner of C.ex, Jamshedpur-2008 and M/s R. Gowrishankar V. Commissioner- 2016. The government notification of 31.03.2020 was also cited to support this position. The Ld. AR emphasized that the appellants failed to file the appeal within the extended period, as required by law.

3. After hearing both parties, the Tribunal considered the submissions. It was noted that the appellants received the adjudication order on 12.12.2019 and opted for the Sabka Vishwas Scheme on 28.12.2019. Due to the rejection of their application on 16.03.2020, the limitation period started from that date. The Hon'ble Apex Court's intervention in extending the limitation further supported the appellants' case, as they filed their appeal within the extended period.

4. The Tribunal found that the Ld. Commissioner (Appeals) had not addressed the merits of the appeal. Therefore, the Ld. Commissioner (Appeals) was directed to decide on the substantive issues within 60 days of receiving the Tribunal's order. The Tribunal concluded that the cases cited by the Ld. AR were not applicable in the present circumstances, given the specific directives of the Hon'ble Apex Court in the suo motto writ petition civil no. 3/2020.

5. Consequently, the appeals were disposed of by way of remand, with the impugned order being set aside. The Tribunal's decision was based on the unique circumstances of the case, including the impact of the lockdown and the intervention of the Hon'ble Apex Court in extending the limitation period. The focus was on ensuring a fair consideration of the merits of the appeal by the Ld. Commissioner (Appeals) within the specified timeframe.

---