2005 (12) TMI 485 - AT - Central Excise

Summary

Issues: Delay in filing appeal, jurisdiction of appeal

In this case, the main issue pertains to the delay in filing the appeal and the jurisdiction of the appeal. The Commissioner (Appeals) rejected the appeal filed by the Appellant on the ground of time bar, as the Order-in-Original was received by the Appellant on 9-9-1999, and their appeal was received in the office of the Commissioner (Appeals) on 9-12-2000. However, the Appellant argued that the appeal was sent to the Commissioner (Appeals), Guwahati, within the stipulated time. The Tribunal analyzed the timeline of events and jurisdictional aspects to determine the validity of the appeal.

Regarding the delay in filing the appeal, the Tribunal observed that the Order-in-Original was received by the Appellant on 9-9-1999, and their appeal was received in the office of the Commissioner (Appeals) on 9-12-1999. The Tribunal noted that excluding the date of the receipt of the order, the last date for filing the appeal was 9-12-1999. As the appeal was sent within the prescribed time to the Commissioner (Appeals), Guwahati, the Tribunal found no need for condonation of delay. The Tribunal emphasized that once the appeal was received on time by the office of the Commissioner (Appeals), Guwahati, the date of transfer to another office was immaterial. Therefore, the Tribunal remanded the case to the Commissioner (Appeals), Bhubaneswar, to decide the matter afresh on merits, as there was no delay in the appeal submission by the Appellant.

Regarding the jurisdiction of the appeal, the Appellant argued that the appeal jurisdiction for Balasore Central Excise Division was with the Commissioner, Central Excise, Guwahati, at the relevant time. The Tribunal accepted this argument and highlighted that the crucial factor was the timely submission of the appeal to the office of the Commissioner (Appeals). The Tribunal clarified that the date of transfer and receipt by another office did not impact the validity of the appeal, as long as the original appeal reached the designated office on time. Consequently, the Tribunal allowed the appeal by remanding the case for further proceedings, emphasizing that the Stay application was also disposed of accordingly.