Custom, Excise & Service Tax Tribunal
M/S. Steer Overseas Pvt. Ltd vs Commr. Of Central Excise, Kolkata-I on 18 October, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Excise Appeal No. 76404/2017
(Arising out of the Order-in-Appeal No.20/KOL-I/2017 dated 17.03.2017 passed by the Commissioner of Central Excise ( Appeal-I), Kolkata)
M/s. Steer Overseas Pvt. Ltd.
Applicant (s)/Appellant (s)
Vs
Commr. of Central Excise, Kolkata-I.
Respondent (s)
Appearance:
NONE (Adjournment Request) for the Appellant (s) Sri S. Mukhopadhyay, Supdt. (A.R.) for the Respondent (s) CORAM:
HONBLE SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) Date of Hearing 18/10/2017 Date of Pronouncement :- 18/10/2017 ORDER NO : F/O 77580/2017 Per Shri P.K. CHOUDHARY None appears on behalf of the appellant. However, an adjournment request has been filed by the appellant claiming for their adjournment in the matter as the authorised dealing person is unable to appear today. Since the issue lies in a narrow campus, the appeal is taken up for hearing with the consent of the Ld. A.R.
2. Heard the Ld. A.R. and perused the appeal record.
3. The Order-in-Original dated-30/08/2011 was communicated to the appellant on 1/9/11 and they filed the appeal on 28/11/2011. The due date for filing of the appeal was 31/10/2011 and the appeal was filed after a delay of 28 days. The Commissioner (Appeal) has not decided the appeal on merit and rejected the same on the ground of delayed submission.
4. I find that the appeal was filed beyond the statutory period of 60 days but within the condonable period of 30 days. Since the Commissioner (Appeal) has not decided the case on merit, it would be appropriate to remand the same to the Commissioner (Appal) to decide the issue on merit. Accordingly, the appeal is allowed by way of remand to the Commissioner (Appeal). (Dictated and pronounced in the Court on 18/10/2017) Sd/- 18/10/17 (P.K. CHOUDHARY) JUDICIAL MEMBER k.b./-
Excise Appeal No. 76404/2017 3