1999 (1) TMI 444 - AT - Central Excise

Summary

Issues:
1. Appeal against order disallowing modvat credit and imposing penalty.
2. Delay in filing the appeal and condonation of the same.

Analysis:
1. The appellant, engaged in manufacturing Medicaments, availed modvat credit on imported goods not in the name of the consignee. The Assistant Commissioner disallowed the credit, imposed a penalty, and the appeal was rejected by the Commissioner (Appeals) Ahmedabad. The appellant appealed against this order, seeking remand for deciding the appeal on merits. The issue revolved around the wrongful availing of modvat credit and the subsequent penalty imposed.

2. The appellant argued that the delay in filing the appeal was due to awaiting clarification and amendment of the original order, which was not received despite assurances from the department. The Commissioner (Appeals) did not provide an opportunity to explain the delay. The appellant's claim of waiting for the order's rectification was supported by a letter to the Superintendent, which went unanswered. The delay of 76 days was condoned, emphasizing the need for a fair hearing and rectification of the original order before deciding on the appeal's merits.

Judgment:
The Tribunal admitted the appeal, condoned the delay of 76 days in filing the appeal before the Commissioner, and remanded the case back to the Commissioner (Appeals) for a fair hearing and disposal according to the law. The decision emphasized the importance of providing an opportunity for parties to present their case and rectify any discrepancies in the original order before proceeding with the appeal on its merits.