Court allows appeals, sets aside limitation order, remands for merits review, directs cost payment, and schedules further proceedings.

The High Court allowed the appeals, set aside the order dismissing them as barred by limitation, and remanded the matter for consideration on merits. The Court directed the appellants to pay costs to the respondents and instructed both parties to appear before the Commissioner (Appeals) for further proceedings.

---

---

Issues:
Admission of appeals on the substantial question of law regarding the dismissal of appeals by the Customs, Excise and Service Tax Appellate Tribunal as barred by limitation without deciding the application under Section 5 of the Limitation Act.

Analysis:
The High Court heard the matter with the consent of both parties. The appellants had filed appeals against the Commissioner (Appeals) judgment dismissing their appeals as barred by limitation. The Commissioner refused to condone the delay in filing the appeals beyond the prescribed period. The appellants argued that the appeals were dispatched within 90 days but were received by the Department after the deadline. The counsel highlighted that part of the delay was due to holidays, and the appeals were dispatched as per Postal Department instructions for delivery within 48 hours. The limitation expired on 5-9-2002, and the appeals were dispatched on 3-12-2002. Citing relevant Supreme Court judgments, the appellants contended that the Post Office should be considered the Tribunal's agent, and the appeals should be deemed as filed on the 90th day, the last day of the limitation period.

The High Court, based on the arguments presented, concluded that the Tribunal had erred in dismissing the appeals as barred by limitation. The Court allowed the appeals, set aside the impugned order, and remanded the matter back to the Appellate Authority for consideration on merits. The appellants were directed to pay costs of Rs.5,000 to the respondents. The parties were instructed to appear before the Commissioner (Appeals) on a specified date for further proceedings. Subsequently, all three appeals were disposed of accordingly.

---