The Commissioner Of Customs & Central ... vs M/S. Nikhil Refineries Ltd on 18 July, 2011
5. We have considered the submissions made by Shri Nagesh Pathak, learned A.R. for the appellant. Only explanation given for delay in filing of appeals is that the Commissioner (Appeals) decided not to prefer appeal under the mistaken belief that while dismissing the Civil Appeal filed by the Department in- limine in the matter of CCE, Hyderabad vs. Priyanka Refineries Ltd. (supra), the Supreme Court laid down the law inasmuch as approving legal position settled by the Tribunal in the aforesaid case. This explanation in our considered view is not sufficient to condone the delay for the reason that the Committee of Commissioners had accepted the impugned order after considering the factual and legal aspect. Once the Committee of Commissioners have decided not to prefer appeal against the impugned order, the order has attained finality. As such, the issue now cannot be reopened only because in a subsequent judgment, the Tribunal has taken view that in-limine dismissal of appeal by the Supreme Court does not lay down any law.