Order Date – 22 July 2022

Facts – 

• The Appellant, M/s. VOS Technologies (India) Private Limited, Bill of Entry No. 2442605 dated 13.07.2017 was assessed on 14.07.2017 and an Appeal was filed before the First Appellate Authority on 11.10.2017, which was beyond the statutory period of 60(sixty) days.
• The delay in filing the Appeal is of 89 days. The Ld. Commissioner (Appeals) has observed that the Appellant has not cited any reasons for the delay in filing the Appeal before him and accordingly he dismissed the Appeal as time barred without going into the merits of the case.
• Aggrieved the appellant filed an appeal.

Issue – 

• Whether the delay in filing is within the condonable period?

Order – 

• The Tribunal by going into the merits and facts stated by the appellant that the Director was out of station on business trip and hence the matter could not be discussed with him. Only after his return the matter was discussed and it was decided to file an appeal was accepted.
• The delay was condoned and the matter was remanded to the Ld. Commissioner(Appeals) to decide on merits without going into the aspect of limitation. 
• Accordingly, the Appeal is allowed by way of remand.