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2005 (4) TMI 478 - AT - Central Excise
Issues: Appeal dismissed as time-barred
Analysis: The judgment revolves around the dismissal of an appeal by the Commissioner of Central Excise Mumbai as time-barred. The impugned order was issued by the Deputy Commissioner of Central Excise on a specific date. The appellants claimed they became aware of the order when approached for recovery by the jurisdictional Central Excise authorities. They applied for a photocopy of the order, receiving an attested copy on a later date. The appeal before the Commissioner (Appeals) was filed after a significant delay from the date of receipt of the original order. The Commissioner (Appeals) questioned the delay and asked for an explanation from the appellants. The appellants argued that they awaited a signed copy of the order from the adjudicating authority, which caused the delay in filing the appeal. However, the Commissioner (Appeals) did not accept this argument and rejected the appeal as time-barred. The appellants reiterated their stance during the subsequent hearing, but the Commissioner found no merit in their contentions. The Tribunal, after considering submissions from both sides, noted that the attested copy of the order was indeed provided to the appellants on a specific date. The Tribunal rejected the appellants' argument that the lack of a signature on the copy justified the delay in filing the appeal. It was emphasized that the appellants could have filed the appeal within the stipulated time frame and later obtained a proper copy if necessary. The Tribunal highlighted that the Commissioner (Appeals) lacked the authority to condone delays beyond a certain period and upheld the decision to reject the appeal as time-barred. In conclusion, the Tribunal found no merit in the appeal and upheld the decision to dismiss it as time-barred. The judgment underscores the importance of adhering to statutory timelines in filing appeals and the limitations on the Commissioner (Appeals) in condoning delays beyond specified periods.
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