{field 13} {field 14}

On perusal of records, it is seen that the appellant ought to have filed the appeal before the Commissioner (Appeals). The appeal has been however filed before this forum within a period of 60 days’ time. Since the appellant has filed appeal before the wrong forum within the prescribed time limit, the Commissioner (Appeals) is directed to consider the request of the appellant to condone the delay of filing the appeal in case the appellant files application for condonation of delay. The miscellaneous application for withdrawing the appeal is allowed. Appeal is dismissed as withdrawn. Order to be issued by dasti.