The Kerala High Court directed to file appeal manually before the Appellate Authority as payment was not reflected in the Central Excise Portal.
The petitioner suffered the order of assessment at the hands of the 2nd respondent. Certain portion of the demand confirmed is not disputed by the petitioner. It has therefore paid a sum of Rs.54,70,716/-. The petitioner wanted to prefer an appeal against the order.
However, the petitioner has not been able to upload its appeal on account of the fact that the payment of Rs.54,70,716/- is not reflected in the portal and therefore the petitioner is required to pay 10% of the total demand in the order for maintaining the appeal.
The Standing Counsel appearing for respondents does not dispute the fact that a sum of Rs.54,70,716/- had been paid by the petitioner during the course of the proceedings and that due to some glitches, the payment of Rs.54,70,716/- is not reflected in the portal.
A Single Bench of Justice Gopinath P observed that “I am of the opinion that interest of justice will be served by permitting the petitioner to file an appeal manually before the Appellate Authority together with 10% of the amount required to be paid by the petitioner after giving credit to the sum of Rs.54,70,716/- , which has already been paid by the petitioner. Considering the fact that this writ petition was filed on 05-03-2024 and noting that the order was issued on 06-12-2023, I deem it appropriate to further direct that if an appeal is filed as directed above within a period of ten days from today, the same shall be treated as an appeal filed in time against the order.”
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