MEPCO SPECIALITY PRODCUTS MADHYA PRADESH METAL POWDER THE METAL POWDER COMPANY LTD. Vs. COMMISSIONER OF CENTRAL EXCISE DELHI-I
LAWS(CE)-2015-1-93
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on January 14,2015

Mepco Speciality Prodcuts Madhya Pradesh Metal Powder The Metal Powder Company Ltd. Appellant
VERSUS
Commissioner Of Central Excise Delhi -I Respondents


Referred Judgements :-

J.K. OIL INDUSTRIES V. CCE,JAMMU [REFERRED TO]


JUDGEMENT

Ashok Jindal, J. - (1.)THE appellants are in appeal against the impugned orders dismissing their appeal as time barred.
(2.)THE facts of the case are that appellants received a communication through ACES dated 21.3.2014 for revocation of their Central Excise registration. Against that order the appellant filed appeals before the learned Commissioner (Appeals) on 21.5.2014. As no application for condonation of delay was filed by the appellant, the learned Commissioner (Appeals) dismissed their appeal holding that as per section 35(1) of Central Excise Act, 1944, the appellant is required to file the appeal within 60 days of adjudication order of the Commissioner, which they failed to do so, accordingly their appeals were dismissed. Aggrieved from the said order, appellants are before me.
Learned Counsel for the appellants submits that there is ACES communication to the appellant dated 21.3.2014 intimating them that their Central Excise registration was revoked but there is no proper order having been served as per section 37C of the Central Excise Act, 1944. Therefore, they have not received the adjudication order. Therefore, in these circumstances, observations made by learned Commissioner (Appeals) that they have filed the appeal beyond the period of limitation, therefore, is not sustainable. To support his contention he relied upon the decision of Tribunal in the case of J.K. Oil Industries v. CCE, Jammu [2009 (243) ELT 624 (Tri -Del)].

(3.)ON the other hand, learned AR submits that in this case, it is admitted fact that appellant has filed the appeals after 62 days of the communication of the order before learned Commissioner (Appeals) and also appellant has filed the appeal without any application for condonation of delay as per Central Excise Act, 1944, learned Commissioner (Appeals) has rightly dismissed their appeals as time barred.
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