Custom, Excise & Service Tax Tribunal
M/S N.T.P.C Ltd vs Cce, Ghaziabad on 15 December, 2011
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI
Court No.I
E/Stay No.2531/2010 in E/Appeal No.2751/2010
(Arising out of order in appeal No.69/Gzb/2010 dated 12.5.2010 passed by the Commissioner of Central Excise (Appeals), Ghaziabad )
Date of Hearing: 15.12.2011
M/s N.T.P.C Ltd Appellants
Vs
CCE, Ghaziabad Respondent
E/Stay No.2532/2010 in E/Appeal No.2752/2010
M/s N.T.P.C Ltd Appellants
Vs
CCE, Ghaziabad Respondent
Appeared for the Appellant: None
Appeared for the Respondent: Shri I. Beg , DR
Coram: Honble Mr. S.S. Kang, Vice President
Honble Mr. Mathew John, Member (Technical)
ORDER
Per S.S. Kang:
Heard the learned SDR. The applicant filed this application for wavier of pre-deposit of Rs. 3,03,287/- along with interest and penalty. The appeal filed by the appellant before the Commissioner (Appeals) is dismissed as time barred.
2. We find that the adjudication order was received by the appellant on 3.12.2009 and the appeal is filed on 2.2.2001. As per Section 35-F of Central Excise Act, the appeal is to be filed within 60 days from the date of communication of the impugned order. Taking into consideration the dates mentioned in the impugned order, there is a delay of one day in filing the appeal before the Commissioner (Appeals) and Commissioner (Appeals) is empowered to condone the delay of 30 days after the normal period on showing sufficient cause. As there is only one day delay in filing the appeal and the reason for delay is explained by the appellant, National Thermal Power Corporation. In these circumstances, we find that delay of one day is condonable and we condone the same. The Commissioner (Appeals) has not decided the appeal on merits.
3. After waiving of requirement of pre-deposit of duty, interest and penalty, we remand the matter to the Commissioner (Appeals) to decide the application for waiver of pre-deposit of dues on merits after affording an opportunity of hearing to the appellant and thereafter decide the appeal.
(Order dictated and pronounced in the open Court.) (S.S. KANG) Vice President (MATHEW JOHN) Technical Member MPS* 2