CESTAT Kolkata: Delay in appeal due to COVID-19 excused, incorrect limitation period calculation addressed

The Appellate Tribunal CESTAT KOLKATA condoned the delay in filing an appeal due to the COVID-19 Pandemic, without a formal application. The Tribunal also addressed the incorrect calculation of the limitation period by the Ld. Commissioner(Appeals), remanding the matter for a fresh decision on the appeal's merits while emphasizing a fair hearing and allowing both parties to present evidence. The Miscellaneous Application (EH) was disposed of to ensure a comprehensive consideration of the case.

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Issues: Delay in filing the appeal, condonation of delay, calculation of limitation period, remand of the matter

In this judgment by the Appellate Tribunal CESTAT KOLKATA, the main issue revolved around the delay in filing the appeal before the Tribunal. The Appellant received the Order-in-Appeal on 17.07.2020 and was required to file the appeal by 17.10.2020, but it was filed on 30.12.2020, beyond the statutory period. The Appellant did not file a formal application for condoning the delay but mentioned in written submissions that due to the COVID-19 Pandemic, compliance deadlines were extended till 31.12.2020. The Tribunal, considering the circumstances, condoned the delay without the need for a formal application.

Another issue addressed was the calculation of the limitation period for filing the appeal before the First Appellate Authority. The Order-in-Original was communicated on 07.03.2019, requiring the appeal to be filed within 60 days by 07.05.2019. However, the appeal was filed on 04.06.2019, beyond the statutory 60-day period but within the condonable 30-day period. The Ld.Commissioner(Appeals) did not condone the delay and rejected the appeal without delving into the merits, calculating the limitation period from the date of the order instead of the date of communication.

The judgment further discussed the remand of the matter to the Ld.Commissioner(Appeals) for deciding the appeal on merits without revisiting the aspect of limitation. The Tribunal, in light of the circumstances, allowed the appeal by remanding it to the Ld.Commissioner(Appeals), emphasizing the need for a reasonable opportunity of hearing and keeping all issues open for both parties to produce evidence in their favor. The Miscellaneous Application (EH) was also disposed of in the process, ensuring a fair and thorough consideration of the case.

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