Appeal Remanded for Reassessment Due to Filing Delays and Pre-Deposit Issues; Tribunal Orders Evidence Submission.

The Appellate Tribunal remanded the case to the Commr.(Appeals) due to the appeal's dismissal for delayed filing and non-fulfillment of the pre-deposit condition. The Tribunal directed the Appellant to submit evidence of the Order-in-Original's communication date and pre-deposit details. The Commr.(Appeals) must ensure a personal hearing, adhere to natural justice principles, and reassess the case upon receiving the required information.

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Issues involved: Delayed filing of appeal and non-fulfillment of pre-deposit condition.

Delayed filing of appeal: The Appellant's appeal was dismissed by the Ld. Commissioner(Appeals) due to filing after the extended time limit, deemed barred by limitation u/s 85(3A) of the Act. The Commissioner relied on a Supreme Court decision regarding condonation of delay, emphasizing that the appellate authority can only condone delay up to 30 days beyond the normal 60-day appeal period. The Ld. Commissioner concluded that the appeal was not maintainable due to being time-barred.

Non-fulfillment of pre-deposit condition: The Ld. Commissioner also noted that the Appellant failed to make the required pre-deposit of 7.5% of the litigated amount. Despite mentioning in the ST-4 Form about filing an application under Section 35F of the Central Excise Act for dispensation of pre-deposit, no such application was found enclosed with the appeal memorandum. The Ld. Commissioner observed that no payment towards the liability was made during investigation or adjudication, and no pre-deposit was made at the time of filing the appeal.

The Appellate Tribunal, considering that the appeal was not decided on merits by the Commissioner(Appeals) due to non-fulfillment of pre-deposit and delay in filing, remanded the matter back to the Commissioner(Appeals). The directions given were for the Appellant to provide evidence regarding the date of communication of the Order-in-Original and details of the pre-deposit made towards the litigated amount. The Commissioner(Appeals) was instructed to allow a proper opportunity for a personal hearing, follow principles of natural justice, and decide the issue after receiving the specified details.

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