CESTAT Sets Aside Dismissal Order, Allows Appeal to Proceed on Merits
Introduction
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has set aside an order dismissing an appeal filed by Susanta Kumar Sahoo, the appellant-assessee, due to alleged delay. The Tribunal held that the appeal was filed within the time limit specified under Section 128 of the Customs Act, 1962.
Factual Background
The appellant had filed an appeal before the Commissioner of Customs (Appeals) against an Order-in-Original dated February 22, 2017. The Commissioner (Appeals) dismissed the appeal citing delay, stating that it was filed after the expiry of the prescribed 60-day period. However, the appellant produced postal delivery evidence showing that the Order-in-Original was actually received on March 1, 2017, and that the appeal filed on April 28, 2017 was within the prescribed time limit.
Procedural History
The appellant placed on record proof of delivery by postal authorities confirming the actual date of receipt. The Tribunal examined this evidence and found that the appeal met the timeline under Section 128 of the Customs Act, 1962.
Reasoning & Analysis
K. Anpazhakan (Member Judicial) held that the appellate authority had erred in dismissing the appeal on grounds of delay without appreciating the evidence on record. The postal receipt clearly indicated timely receipt and timely filing within 60 days.
Findings
The Tribunal set aside the impugned dismissal order and remanded the matter to the Commissioner (Appeals) for deciding the issue on merits. The appellate authority was directed to follow the principles of natural justice and arrive at a decision within three months from the date of receipt of the order.
Implications
The CESTAT’s decision highlights the importance of verifying evidence in determining whether an appeal is time-barred. It reiterates that technical grounds should not override natural justice and that authorities must examine facts diligently.
Final Outcome
The CESTAT set aside the dismissal order and remanded the matter to the Commissioner (Appeals) for a decision on merits within three months from receipt of the order.