2026-VIL-1101-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Time spent pursuing remedy before wrong forum under bona fide mistake – Excludability from period of limitation – Appellant received a refund order from the Deputy Commissioner which contained a short payment due to miscalculation of refund already paid. The assessee, believing the error could be rectified by the Deputy Commissioner, addressed letters seeking rectification but received no response. Subsequently, the assessee filed an appeal before the Commissioner (Appeals) approximately eight months after receiving the order - Whether the time period spent by the assessee in pursuing the remedy before the Deputy Commissioner (wrong forum) under a bona fide belief that rectification could be sought there should be excluded from the period of limitation for filing an appeal before the Commissioner (Appeals), thereby rendering the appeal as filed within the condonable period of ninety days – HELD - The mandatory requirement to enclose a preamble with the refund order was not complied with, thereby denying the assessee the opportunity to know the time limit and form for filing appeal. The assessee had genuinely pursued the matter with due diligence before the lower authorities by writing multiple letters, while the authorities failed to intimate that the assessee was pursuing the remedy before the wrong forum. Applying the ratio laid down in M.P. Steel Corporation v. Commissioner of Central Excise, when an assessee prosecutes its remedy before a wrong authority under a bona fide mistake, the time spent in such prosecution must be excluded from the period of limitation - The matter is remanded to the Commissioner (Appeals) for deciding the issue on merits after following the principles of natural justice. The delay in filing the appeal before the Commissioner (Appeals) is condoned – The appeal is allowed
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GSTAT Filing Near: Closing Resolutions...
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