2004 (4) TMI 369 - AT - Central Excise

Summary

Issues: Condonation of delay in filing appeal due to subsequent circular by the Board affecting the limitation period.

Upon considering the application for condonation of delay in filing the appeal, it was noted that the appeal was against an order passed by the Commissioner (Appeals) and received by the appellant on 16-6-2003, with the limitation period expiring on 15-9-2003. However, the appeal was filed on 9-2-2004, resulting in a delay of over four months. The main ground raised was that the delay was occasioned by a subsequent circular issued by the Board on 26-9-2003, informing about review petitions filed against specific judgments of the Hon'ble Supreme Court. These judgments were relied upon by the lower appellate authority to grant abatement of duty, affecting the assessable value of the excisable goods in question.

The Counsel for the respondent requested an adjournment, which was denied as the respondent had received sufficient notice regarding the application. The Learned DR reiterated that the delay in filing the appeal was due to the belated decision of the Board to seek a review of the Supreme Court judgments, which the appellant-Commissioner was unaware of for quite some time. The respondent did not contest the issuance of the Board's circular after the limitation period had expired. After considering the submissions, the Tribunal was satisfied with the grounds stated in the application and consequently condoned the delay in filing the appeal, allowing it to proceed for a hearing in due course.