- (1.) BEING aggrieved by the order dated 24.04.2012 passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata in Excise Appeal Nos. 379 -380 of 2005 dismissing the application filed by the writ petitioner / assessee to condone the delay, the writ petitioner has filed this writ petition.
(2.) THE Excise Commissioner, Central Excise, Ranchi passed the Order - in - Original No. 83 -84/MP/Commr/2004 -05 dated 28.10.2004. The said order was received by the writ petitioner on 8.11.2004. As per section 35B(3) of Central Excise Act, the appeal ought to have been filed within a period of three months from the date of receipt of copy of the order, that means, the appeal ought to have been filed on or before 08.02.2005, but the appeal was filed on 27.07.2005 with the delay of 170 days. The writ petitioner / assessee filed an application under section 35B(3) of Central Excise Act before the learned Tribunal to condone the delay of 170 days. The writ petitioner contended that the company was declared sick and proceedings have been initiated in the High Court of New Delhi for winding up. There are 17 skeleton staff working in the writ petitioner company and therefore, it was not possible for them to keep track of the things. Therefore, the appellant could not file the appeal in time. After hearing the petitioner / assessee and also the department, the Tribunal dismissed the application holding that the delay for the period in between
(3.) 02.2005 to 05.04.2005, 26.04.2005 to 09.06.2005 and 09.06.2005 to 27.07.2005 has not been satisfactorily explained by the writ petitioner. 4. Challenging the impugned order, the writ petitioner / assessee has filed the instant writ petition. Learned Senior Counsel for the writ petitioner submits that when the writ petitioner / company was already declared sick and proceedings have been initiated in the High Court of Delhi for winding up the company and there are skeleton staff working in the petitioner company, it was not possible for the writ petitioner to take steps for filing the appeal in time.;