2025 (11) TMI 18

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....e Commissioner (Appeals) but it could not receive any order till appeal period got over for which, it had to prefer Appeal on the basis of dispute concerning classification of goods before the Commissioner (Appeals) with a condonation of delay application seeking condonation of delay of 36 days in filing an appeal and stating the ground of delay as non availability of Speaking order in para-4 of the COD Application but without regard to the provision of law as developed by Hon'ble Kerala High Court in the case of HDFC Bank Ltd Vs. Union of India cited in 2011 (271) E.L.T. 175 (Ker.) and Woodstruck Furniture Pvt. Ltd Vs. Union of India cited in 2011(269) E.L.T. 327 (Ker.), wherein it was categorically held that in the absence of speaking ord....

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....the date of communication of the speaking order supposed to be passed by the Assessing Authority and not from the date of assessment of Bill of Entry, in which no reasoning is cited for imposition of Anti-Dumping Duty. It would be worthwhile to reproduce para-5 of the order passed by the Hon'ble Kerala High Court in both the above referred appeals to arrive at a just decision on the issue. "Going by the Sub-section (5) when assessee objects to the assessment against their claim, the appropriate authority is duty bound to pass a speaking order. Admittedly the 3rd respondent has not done that. After not having performed their statutory duty, the 3rd respondent cannot be heard to contend that because the petitioner has not filed any a....

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.... within the period prescribed under Section 128 from the date of communication of the order to them. Therefore, this writ petition is allowed, the 3rd respondent is directed to pass his speaking order in respect of the import in question and serve the same on the petitioner within a period of 15 days from the date of receipt of a copy of this judgment. Needless to say the petitioner would be entitled to file an appeal against that order within the period of limitation of purpose prescribed under Section 128 from the date of communication of that order." 2. "Though the learned standing counsel appearing for the respondents contended relying on the decision of the Central Excise, Customs, Service Tax Appellate Tribunal in Max India L....

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....ed for filing the appeal is 60 days from the date of communication of the order. The Commissioner (Appeals) is also empowered to condone the delay in filing the appeal subject to the condition that the delay does not exceed the period of 30 days. In the instant case no speaking order in terms of Section 17(5) of the Act has been passed till date or communicated to the petitioner. In the view that I have taken it has to be necessarily held that it will be open to the petitioner to challenge the assessment made by the 3rd respondent by filing an appeal within the period of 60 days computed from the date on which a speaking order is passed under Section 17(5) of the Act." 5. In view of above observation it can be said that appeal was filed ....