BHIMRAO RAMCHNDRA PATIL vs SILIGURI - 2026 Supreme(Online)(CESTAT) 1518

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2026 Supreme(Online)(CESTAT) 1518

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
EASTERN ZONAL BENCH: KOLKATA
REGIONAL BENCH – COURT NO. 2

Customs Appeal No. 75693 of 2024
(Arising out of Order-in-Appeal No. 116/GHY(A)/COM/CUS/SH/2024 Dated 06.03.2024 passed by Commissioner (Appeal) GST, Central Excise & Customs 3RD Floor, GST Bhawan, Kedar Road, Machkhowa, Guwahati-781001)

M/s. Bhimrao Ramchandra Patil, : Appellant
Prop. Of M/s. Shree Ganesh Bullion & Gold Testing Centre, 43, Thakurpara Road, Naihati, North 24 Parganas-743165
VERSUS
The Commissioner of Cusotms(Prev.) : Respondent
110, Mahatma Gandhi Road, NER, Shillong-793001, Meghalaya

AND

Customs Appeal No. 75694 of 2024
(Arising out of Order-in-Appeal No. 712/GHY(A)/COM/CUS/SH/2023 Dated 18.12.2023 passed by Commissioner (Appeal) GST, Central Excise & Customs 3RD Floor, GST Bhawan, Kedar Road, Machkhowa, Guwahati-781001)

Shri Nikesh Gupta, : Appellant
S/O. Shri Tarakeshwar Gupta, 04, Park Road, Titagarh, 24 Parganas(N), West Bengal-700119
VERSUS
The Commissioner of Cusotms(Prev.) : Respondent
110, Mahatma Gandhi Road, NER, Shillong-793001, Meghalaya

APPEARANCE:
Shri Ankan Prasad Chakraborty, Advocate for the Appellant’s
Shri S. Chakravorty, Authorized Representative for the Respondent

CORAM:
HON’BLE SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL)

FINAL ORDER NOs.75527-75528/2026

DATE OF HEARING / DECISION:10.04.2026

ORDER: [PER SHRI P. K. CHOUDHARY]

Since both the appeals are arising out of a common adjudication order, the same are taken up together for hearing. The impugned Orders-in-Appeal in both the appeals are separate.

2. In both the cases, the Ld. Commissioner (Appeals) has not decided the appeals on merits, but dismissed the same as barred by limitation of time without going into the merits of the case.

3. I find that the Order-in-Original dated 10.02.2023 was dispatched on 10.02.2023, and was received by the appellants on 17.02.2023. Accordingly, they were required to file the Appeal before the first appellate authority within the statutory period of sixty days i.e., by 18.04.2023.

4. It is the case of the appellant that both the appeals were dispatched by Speed Post at the Calcutta G.P.O. on 18.04.2023, but was delivered only on 21.04.2023. It is the submission of the Ld. Advocate for the appellant that since the appeals were booked with the G.P.O. on 18.04.2023, any delay in transit / time taken may be condoned.

5. I find that the appellants did not appear before the first appellate authority and accordingly, the Ld. Commissioner (Appeals) chose not to condone the delay in filing the said appeals.

6. However, it is the case of the appellant that the condonation of delay applications were filed along with the Appeal Paper Books before the first appellate authority praying for condonation of the delay which had occurred owing to the time taken during transit by the Postal Authorities and on which the appellants had no control whatsoever.

7. In view of the facts as discussed above and under the circumstances of the case, I find it appropriate to condone the delay in filing of the appeals before the first appellate authority and to remand the matter to the Ld. Commissioner (Appeals) to decide the appeals on merits without further visiting the aspect of limitation. All issues are kept open.

8. The appellants are also directed not to seek unnecessary adjournments and to co-operate with the hearing of the appeals.

9. Registry is directed to verify whether an appeal has been filed by Shri Bikash Nalvade and if it is there, it should be listed before the Bench.

10. The appeals are allowed by way of remand to the Ld. Commissioner (Appeals).

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