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CX - An appellant, howsoever educated, would file appeal before Joint Secretary only due instructions appearing in preamble attached to Order passed by Commissioner(A) - Delay of 373 days in filing appeal before Tribunal condoned: CESTAT

By TIOL News Service

MUMBAI, OCT 30, 2015: CADBURY (I) Ltd. have filed an application for condonation of delay of 373 days in filing the appeal before the Tribunal.

The appellant submitted that the delay occurred because they filed an appeal before the wrong forum and this was due to the reason that the preamble attached to the impugned order-in-appeal indicated that the appeal should be filed to the Joint Secretary, Ministry of Finance, Department of Revenue, New Delhi .

The CESTAT noted that the submissions made by the appellant seemed to be correct as the preamble attached to the impugned order clearly indicated that if any person is aggrieved by the impugned order, he should file an appeal before the Joint Secretary.

The Bench further observed -

"…The preamble does not indicate that an appeal should be filed before the Tribunal. In our considered view, an appellant, howsoever educated, would file the appeal before the Joint Secretary only, due to the instructions on the preamble attached to the impugned order. We find that the appellant has made of a case for condonation of delay. On a specific query from the Bench, learned counsel submits that the Joint Secretary, Department of Revenue has dismissed the appeal as withdrawn."

In fine, the CESTAT condoned the delay in filing the appeal and directed the Registry to take on record the appeal and listed the same for disposal in its due course.

(See 2015-TIOL-2325-CESTAT-MUM)


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