2020 (5) TMI 249

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent ORDER This appeal is 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. 2. Shri. G. Vijayabalan, Learned Advocate appearing for the assessee-appellant, fairly submitted that the present appeal was filed by the assessee himself whereas the proper remedy was to file ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s forum whereas the proper remedy was to approach the Revisional Authority. Hence, the appeal is required to be rejected as not maintainable before this forum. 4.2 The Hon'ble Supreme Court in the case of M/s. M.P. Steel Corporation (supra) has categorically held that the principles of Section 14 of the Limitation Act, 1963 would apply to the proceedings even before quasi-judicial authorities and....