Custom, Excise & Service Tax Tribunal
M/S. Drolia Electrosteels P. Ltd vs Cce, Raipur on 6 May, 2008
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO. 2, R.K. PURAM, NEW DELHI COURT II E/STAY No. 559/2008-SM IN & EXCISE APPEAL NO.570 OF 2008-SM [Arising out of Order-in-APPEAL No. 110/RPR-1/2007 dated 20.4.2007 passed by the Commissioner (Appeals), Central Excise & Customs, Raipur] For approval and signature: Honble Mr. 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 would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3. Whether their Lordships wish to see the fair copy of the order? 4. Whether order is to be circulated to the Departmental authorities? M/s. Drolia Electrosteels P. Ltd. Appellants Vs. CCE, Raipur Respondent
Appearance:
Shri Atul Gupta, C.S. for the appellants, Shri B.S. Suhag, JDR Departmental Representative, for the respondent Coram:
Honble Mr. S.S. Kang, Vice President Date of Hearing: 6th May, 2008 FINAL ORDER NO._________________ dated __________ Per S.S. Kang:
Heard both sides.
2. The applicants filed this application for waiver of pre-deposit of duty and penalty. Commissioner (Appeals) dismissed the appeal filed by the appellants as time barred. As the issue involved in this case is now covered by the decision of the Honble Supreme Court in the case of Singh Enterprises vs. CCE, reported in 2008 (221) ELT 163, therefore, appeal itself is being taken up for hearing. In the present case the adjudication order was received on 8.1.2007 and appeal was filed on 11.4.2007. This fact is not in dispute. As per provisions of Central Excise Act, normal period for filing appeal before the Commissioner (Appeals) is 60 days and, the Commissioner (Appeals) has power to condone the delay up to 30 days on showing sufficient cause in filing the appeal within the period of limitation. Honble Supreme Court in the case of Singh Enterprises (supra) has held that the Commissioner (Appeals) has no power to condone the delay beyond the period prescribed in the Act. As the appellants filed appeal before the Commissioner (Appeal) after the expiry of normal period prescribed under the Central Excise Act, therefore, I find no infirmity in the impugned order. Accordingly, appeal is dismissed. Stay petition is also dismissed.
(Dictated & pronounced in the Open Court.) (S.S. KANG) VICE PRESIDENT Dated 6th May, 2008-05-06 RK