Delay in filing Appeal due to Drafting and Calculation Error can be Condoned: CESTAT [Read Order]

The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the delay of two days in filing due to delay in drafting the appeal and calculation error is condonable since these reasons are sufficiently explained.

The Appellant challenged the impugned Order-in-Appeal passed by the Commissioner (Appeals) wherein the appeal filed was rejected the Appeal on the ground of limitation. It has been observed in the impugned order that although the Appellant had filed an application of condonation of delay but have not given any cogent reason.

The appellant contended that the impugned Order-in-Original was received on 21/04/2017 and the Appeal was filed on 22/06/2017, thus instead of permissible 60 days, the Appellant have taken 62 days. It is further explained that the said mistake happened due to calculation error, and also time taken in drafting and filing the Appeal.

Mr. Anil Choudhary, Member (Judicial) accepted the contentions of the appellant and held that “In view of the aforementioned submissions, I find that the delay is sufficiently explained. Accordingly, the delay of two days before Commissioner (Appeals) is condoned and this Appeal is allowed by way of remand, to the learned Commissioner (Appeals) for deciding the Appeal on merits, after hearing the Appellant.”

To Read the full text of the Order CLICK HERE

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