BSNL Vs. COMMISSIONER OF CENTRAL EXCISE, BELGAUM

JUDGEMENT

(1.) THIS appeal arises from a letter issued by Superintendent (Appeals) dated 28 -5 -2002 returning the appeal papers on the ground that the appeal has been filed beyond the condonable period before the Commissioner (Appeals), Bangalore. It is the submission of the appellants that the appeal has been filed within the condonable period. Therefore the Commissioner ought to have considered their prayer for condonation. Instead, the Superintendent has returned the paper which is not as per law. He filed a copy of Final Order No. 505/2007 dated 25 -4 -07 [2008 (9) S.T.R. 90 (T)] wherein in similar circumstances, their appeal has been remitted back to the Commissioner to decide the case on merits.

(2.) HEARD learned DR. It is seen from the letter of the Superintendent that he has returned the papers on the ground that the appeal has been filed within time, but it has been filed after initial 60 days which is not in dispute but it has been filed during the condonable period of 30 days. The Commissioner ought to have passed the order. Returning of appeal papers by the Superintendent is not in terms of law. A similar matter in assessees case was remanded to the Commissioner (Appeals) to decide the matter on merits. Therefore the letter of the Superintendent (Appeals) is set aside and matter remanded to Commissioner (Appeals) to decide the case on merits within four months from the receipt of this order.