C/12568/2013 — Welspun India Ltd vs Kandla

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad

REGIONAL BENCH- COURT NO. 1

CUSTOMS Appeal No. 12568 of 2013-DB (Arising out of OIA-355-2013-CUS-COMMR-A-KDL Dated-08.05.2013 passed by Commissioner of Customs-Kandla)

WELSPUN INDIA LTD ........Appellant VILLAGE : VARSHAMEDI, TALUKA : ANJAR, KUTCH-GUJARAT

VERSUS C.C., KANDLA ........Respondent CUSTOM HOUSE, NEAR BALAJI TEMPLE, KANDLA, GUJARAT

APPEARANCE: Shri S. Suriyanarayanan, Advocate appeared for the Appellant
Smt. Bina D. Jani, Superintendent (Authorized Representative) for the Respondent

CORAM: HON’BLE MR. RAJU, MEMBER (TECHNICAL)

HON’BLE MR. SOMESH ARORA (JUDICIAL)

Final Order No. A/ 10452 /2023 DATE OF HEARING:14.03.2023 DATE OF DECISION:14.03.2023 RAJU This appeal has been filed by M/s Welspun India Limited against order of Commissioner (Appeals) dismissing their appeal on the ground of limitation.
The Commissioner (Appeals) has not condoned the delay of 6 days in filing appeal before Commissioner (Appeals) on the ground that no application was filed before him. It is noticed in the appeal filed by the appellant that the reason given is that the employee who was supposed to travel to Ahmadabad to submit the appeal in time could not do so and had to send it through registered post AD. Hence, there was delay. It seems the appeal was sent on the last day i.e. 18.04.2012 by registered post AD. We find that the appellant has been able to show reasonable cause for condonation of delay, the delay in filing appeal before the Commissioner (Appeals) is condoned. Since the Comissioner (Appeals) has not dealt with the merits of the case, the matter is remanded to the Commissioner (Appeals) for passing order on merits. (Dictated and Pronounced in the open court)

(RAJU) MEMBER (TECHNICAL)

(SOMESH ARORA) MEMBER (JUDICIAL)
Neha