Case Law Details
Dow International Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi)
The Appellant is in Appeal against impugned Order-in-Appeal whereby, the Commissioner (Appeals) have rejected the Appeal on the ground of limitation. It has been observed in the impugned order that although the Appellant had filed an application of condonation of delay but have not given any cogent reason.
Learned Counsel for the Appellant states that the impugned Order-in-Original was received on 21/04/2017 and the Appeal was filed on 22/06/2017, thus instead of permissible 60 days, the Appellant have taken 62 days. It is further explained that the said mistake happened due to calculation error, and also time taken in drafting and filing the Appeal.
In view of the aforementioned submissions, I find that the delay is sufficiently explained. Accordingly, the delay of two days before Commissioner (Appeals) is condoned and this Appeal is allowed by way of remand, to the learned Commissioner (Appeals) for deciding the Appeal on merits, after hearing the Appellant.
The Appellant is also directed to appear before the learned Commissioner (Appeals) with the copy of this order and seek opportunity of hearing. Appeal allowed.
