Commissioner (A) dismissing appeal on ground of non-submission of COD application - as last date for filing appeal was Saturday, appeal filed on Monday, the next working day - matter remanded
THE applicant is before the CESTAT against the order of the Commissioner(A) dismissing their appeal on the ground of non-submission of application for condonation of alleged delay of two days.
It is submitted that the entire duty along with interest and penalty of 25% has been paid by the applicant and that there was no delay in filing the appeal inasmuch as the last date for filing the appeal was Saturday ( a holiday ) and, therefore, they filed the appeal on the next working day i.e Monday.
The Bench observed -
"4. We find that the ld. Commissioner has not discussed the merit of the case but dismissed the appeal on the ground of delay of two days in filing the appeal before him. From the submission of the Ld. Advocate, prima facie we find that if due date was Saturday, and the appeal was filed on Monday then there was no delay. However, these facts are need to be scrutinized and verified."
In fine, the CESTAT set aside the order of the lower appellate authority and remanded the matter for reconsideration of all the issues. It was also mentioned that in the event there is a delay in filing the appeal, the applicant may be allowed to file proper application for condonation.
The stay petition was disposed of.