UNIWORTH TEXTILES LTD Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard finally by consent of the parties.

(2.) This is a Letters Patent Appeal against order dated 12.6.2007 whereby, the order on petitioner's application for condonation of delay as was rejected by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai, is maintained.

(3.) The appellant, who has filed the appeal against the impugned order dated 29.11.2005 passed by the learned Commissioner (Appeals), Customs & Central Excise, Nagpur to the extent that it has been held that the appellant is liable to pay Additional Excise Duty (Goods of Special Importance) as there was no exemption available to the respondent from payment of the said AED. The appeal was filed under section 35-B of the Central Excise Act, 1944 (For short "Act"). The relevant clauses are as under:-