2003 (11) TMI 412 - AT - Central Excise

Summary

Issues:
1. Rejection of refund claims by the original authority.
2. Delay in filing an appeal with the lower appellate authority.
3. Consideration of delay condonation application under the Limitation Act.
4. Applicability of Section 35 of the Central Excise Act in condoning appeal delays.

Analysis:
1. The appellants filed two refund claims, which were rejected by the original authority due to failure to prove non-passing of duty burden to customers. An appeal against this rejection was dismissed by the Commissioner (Appeals) as time-barred, leading to the current appeal.

2. The delay in filing the appeal was attributed to the factory closure due to labor issues, resulting in the order being misplaced. The Counsel argued that the delay should be condoned based on sufficient cause, citing relevant case laws like Jai Hind Bottling Company and ITC Ltd v. Union of India.

3. The DR contended that the Commissioner (Appeals) could only condone delays up to thirty days and that the Limitation Act did not apply to appeals under him. The appellants were unable to establish sufficient cause for the delay according to the DR.

4. The Tribunal observed that under Section 35 of the Central Excise Act, the Commissioner (Appeals) lacked the authority to condone delays exceeding thirty days. While the appellants relied on the Allahabad High Court's decision in Jai Hind Bottling Company's case, the Tribunal followed the contrary ruling of the Bombay High Court in N.B. Golangada's case and the Supreme Court's judgments in Parson Tools & Plants and Sakuru.

5. Ultimately, the Tribunal upheld the impugned order, stating that the Commissioner (Appeals) had no power to condone delays beyond thirty days as per Section 35 of the Central Excise Act. The case laws cited by the appellants were deemed irrelevant, leading to the rejection of the current appeal.