Custom, Excise & Service Tax Tribunal
M/S. Howrah Gases Ltd vs Commissioner Of Central Excise, Bolpur on 11 May, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Stay Petition Nos.SP-174-176/09
&
Appeal No.Ex.Ap. 137-139/09
(Arising out of Order-in-Appeal No.88-90/BOL/2008 dated 19.12.2008 passed by the Commissioner(Appeal-IV) of Central Excise, Kolkata.)
FOR APPROVAL AND SIGNATURE
HON'BLE SHRI S.S. KANG, VICE PRESIDENT
1. Whether Press Reporters may be allowed to see
the Order for publication as per Rule 27 of the CESTAT
(Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the
CESTAT(Procedure) Rules, 1982 for publication in any
Authorative report or not?
3. Whether Their Lordship wishes to see the fair copy
of the Order?
4. Whether Order is to be circulated to the Departmental
Authorities?
==========================================================
M/s. Howrah Gases Ltd.
Applicant (s)/Appellant (s) Vs. Commissioner of Central Excise, Bolpur Respondent (s) Appearance:
Shri Kartik Kurmy, Advocate for the Appellant (s) Shri A.K. Sharma, Authorized Representative (JDR) for the Revenue CORAM:
Hon'ble Shri S.S.Kang, Vice President Date of Hearing/Decision :- 11.05.2009 Date of Pronouncement :- 11.05.2009 ORDER NO............................................................................
Per Shri S.S.Kang.
1. Applicant filed this Application for waiver of pre-deposit of duty and penalties. The total demand is Rs.3,46,826/-(Rupees Three Lakhs Forty Six Thousand Eight Hundred and Twenty Six only) and Applicant had already deposited an amount of Rupees Two Lakhs (approx.). The issue involved in this case is in respect of Modvat Credit on capital goods. Keeping in view the facts and circumstances of the case as the major portion of a demand has already been deposited by the Applicant therefore the pre-deposit of remaining amount of duty and penalty is waived.
3. I find that Commissioner(Appeals) dismissed the Appeals as time barred. The contention of Applicant is that the Order was received on 17.05.2007 and the Appeals were filed within the normal period of limitation. In case the findings of the Commissioner are taken to be correct there is a delay of 16-18 days in filing the Appeal which is condonable by the Commissioner(Appeals). In these circumstances the impugned order is set aside and matter is remanded to the Commissioner(Appeals) and Appellants are at liberty to file applications for condonation of delay and the Commissioner(Appeals) will decide the applications for condonation of delay after affording an opportunity of hearing to the Appellants.
4. Appeals are disposed of by way of remand.
(Pronounced and dictated in the open court.) sd/ (S.S.KANG) VICE PRESIDENT sm 2 Appeal No.Ex.Ap. 137-139/09