By the Court. - (1.) By means of the present Writ Petition filed under Article 226/ 227 of the Constitution of India, the petitioners seek a writ, order or direction in the nature of certiorari quashing the order dated 7-4-2003 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, (respondent No. 1) (Annexure A-3 to the Writ Petition). The petitioners have filed Appeals with the applications before the said Tribunal for condonation of delay. The said delay condonation applications were rejected on 13.10.2003 by the Tribunal holding that the applicants have not succeeded in explaining the delay in filing the Appeals, and consequently, the appeals were dismissed.
(2.) Briefly stated the facts giving rise to the present Writ Petition are as follows : The petitioners are the Ex-Directors of M/s - Kuwer Industries Ltd. which was engaged in the manufacturing of Metallised Plastic/Polyster films in the factory at A-71 and 72 Sector 58, NOIDA. Show-cause notices were served upon the petitioners on 9-3-2000 requiring the factory to show cause as to why Central Excise duty amounting to Rs. 1,77,55,229.00 may not be recovered on the clearance of Metallised Polyster Film cleared by it during the period April 1995 to September, 1996 clandestinely. The petitioners were also required to show cause as to why they may not be penalised under Rule 209-A of the Central Excise Rules, 1944. The petitioners submitted suitable replies rebutting all the allegations. After considering the replies of the petitioners, the Commissioner, Central Excise, NOIDA, vide order dated 30-10-2001, adjudicated the case and imposed penalties upon the petitioners and confirmed the demand of duty. There was some dispute between the Directors and the matter was referred for arbitration. The Arbitrator gave an award that the total assets and liabilities of the Company will remain with one J.B. Agrawal and the petitioners will have no concern with the working of the Company. The petitioners thereafter never attended either the registered office or the factory at NOIDA. Consequently, they were ignorant about the adjudication order passed by the Commissioner. In May, 2002 , when the petitioners came to know that the Commissioner, Central Excise, NOIDA has already adjudicated the said show-cause notice and penalties have been imposed, then they applied to the Commissioner, Central Excise, NOIDA for supplying them a certified copy of the said adjudication order. According to the petitioners, the department made available the certified copies of the adjudication order on them on 17-7-2002.
(3.) The petitioners thereafter preferred Appeals before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, now known as Customs Excise and Service Tax Appellate Tribunal, New Delhi on 11-10-2002 within the prescribed period of limitation provided under the Act.;