Customs, Excise and Gold Tribunal - Delhi
Commissioner Of C. Ex. vs Navin Chemicals Enterprises on 22 March, 2000
Equivalent citations: 2001(135)ELT777(TRI-DEL)
ORDER K.K. Bhatia, Member (T)
1. This COD application and appeal are filed by the Commissioner of Central Excise, Indore. This appeal is against Order-in-Appeal dated 7-7-1999 passed by Commissioner (Appeals), Bhopal in which he has allowed the appeal of M/s. Navin Chemical Enterprises, Dewas against the Orders-in-Original dated 19-12-1997 passed by the Additional Commissioner of Central Excise, Indore. The adjudicating authority in his order had confirmed a demand of Rs. 3,97,787/- and had imposed a penalty of Rs. 70,000/- on the respondents for allegedly taking inadmissible Modvat credits under Rule 57Q on certain goods.
2. In the COD application of the Revenue it is stated that the Order-in-Appeal dated 7-7-1999 was received in the Commissionerate Office on 14-7-1999. The appeal against this was to be filed latest by 13-10-1999. The appeal has been filed on 10-12-1999. Thus there is a delay of 57 days in filing the appeal. The grounds of delay are stated to be that on 22-10-1999 they received a communication from Member (L & J), Govt. of India advising that the Ministry had taken the decision to file appeal against CEGAT decision in Jawahar Mills Ltd. v. C.C.E., Coimbatore - 1999 (32) RLT 379 (CEGAT-LB). Consequently they were directed to file appeals alongwith Condonation of Delay applications against all such decisions where appellate authority had followed CEGAT's special Bench decision in case of ]awa-har Mills Ltd. In the calender of events filed by the Commissioner it is stated that since 13-7-1999 they were in correspondence with Commissioner, Coimbatore to ascertain whether the CEGAT order in Jawahar Mills case was appealed against or not. On 2-8-1999 a FAX was received from them that no appeal was filed against the said CEGAT decision. Consequently on 1-9-1999 a decision was taken to accept the Order-in-Appeal.
3. I have heard Shri T.A. Arunachalam, DR for the Revenue. On careful consideration of the facts before me, it is observed that the main plank of appellants for condoning the delay in filing the appeals is that they received instructions from the Board on 22-10-1999 to file appeals along with COD applications against all such decisions where appellate authority had followed CEGAT decision in the case of Jawahar Mills Ltd. However, on careful perusal of Order-in-Appeal dated 7-7-1999, it is observed that Commissioner (Appeals) has nowhere followed the said decision of the CEGAT. Besides, the appellants on due consideration had accepted the Order-in-Appeal on 1-9-1999 and had decided not to file the appeal against this order. The subsequent instructions from the Board to file appeals in all such matters with COD applications cannot be considered to be the sufficient cause for not presenting the appeals within the specified period meriting the condonation of delay for a matter already closed on merits. I, therefore, see no force in this application and the same is accordingly rejected. Consequently the appeal also stands rejected.