Customs, Excise and Gold Tribunal - Mumbai
Balaji Steel Re-Rolling Mills vs Commissioner Of C. Ex. on 2 July, 1999
Equivalent citations: 1999(112)ELT1045(TRI-MUMBAI)
ORDER Gowri Shankar, Member (T)
1. The applicant is absent and unrepresented despite issue of notice of hearing on 17-4-1999. We have perused the application for condonation of delay and heard the Departmental Representative.
2. The appeal against the order of the Commissioner dated 16-6-1998, stated to have been received by the applicant on 1-7-1998 has been filed on 1-2-1999. The explanation offered for the delay of four months is that the order in question was a provisional order and it was by a communication dated 1-12-1998 that the applicant was informed was that it had been finalized. This communication of 1-12-1998 has not been produced. Further the appeal is not against that communication but against the order dated 16-6-1998. There is also no support for the principle that an order provisionally determining the capacity of rolling mills is not appealable.
3. For these reasons we decline to condone the delay. Accordingly, the appeal itself is dismissed barred by limitation.