Page 275 - ELT_15th July 2020_Vol 373_Part 2

2020 ] ATLAS COPCO INDIA LTD. v. COMMISSIONER OF CUS. (IMPORT), NHAVA SHEVA 257

2020 (373) E.L.T. 257 (Tri. - Mumbai)
IN THE CESTAT, WEST ZONAL BENCH, MUMBAI
Shri C.J. Mathew, Member (T) and Dr. Suvendu Kumar Pati, Member (J)
ATLAS COPCO INDIA LTD.
Versus
COMMISSIONER OF CUS. (IMPORT), NHAVA SHEVA
Final Order Nos. A/85279-85280/2020-WZB, dated 19-2-2020 in Application
Nos. C/EH/86444-86445/2019 in Appeal Nos. C/85264-85265/2014
Appeal to Commissioner (Appeals) - Limitation - Relevant date - The
date of rejection of application for amendment of bill of entry by adjudicating
authority to be considered as relevant date for computation of limitation
period for filing appeal against adjudication order - Taking this date as rela-
vant date, appeal filed before Commissioner (Appeals) considered to have
been filed within time - Matter remanded to Commissioner (Appeals) for dis-
posal on merits - Sections 129 and 149 of Customs Act, 1962. [para 4]
Matter remanded
REPRESENTED BY : Shri Jayadeas S., Sr. Manager, for the Appellant.
Shri K.K. Srivastava, Additional Commissioner
(AR), for the Respondent.
[Order]. - These applications seek out of turn disposal of Appeals No.
C/85264/2014 and C/85265/2014 against Order-in-Appeal No. 990(Gr,V)/2013
(JNCH)/IMP-761, dated 23-10-2013 and Order-in-Appeal No. 02 (Gr,V)/2013
(JNCH)/IMP-02, dated 21-1-2013 of Commissioner of Customs (Appeals), JNCH,
Nhava Sheva.
2. Authorised Representative of the appellant submits that the matter
has been pending for a substantially long period and application for out of turn
may be allowed.
3. We have heard the Authorised Representative.
4. As the issue involved is limited to relevant date along with dismissal
of appeals by first appellate authority solely for having been delayed beyond the
condonable period, we take the appeals for disposal. On perusal of impugned
order, we find that first appellate authority has noted the delay of 965 and 842
days respectively for disposal of appeals. We also find that the issue impugned
order before first appellate authority was rejection of applications made under
Section 149 of Customs Act, 1962. The said rejection, dated 28th August 2012,
renders the filing of appeal to have been within the period by first appellate au-
thority. Accordingly, we remand the matter to first appellate authority with di-
rection to dispose of the appeals on merits.
(Dictated and pronounced in open Court)

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EXCISE LAW TIMES  15th July 2020  275