2007 (7) TMI 496 - AT - Central Excise

Summary

Issues involved: Application for waiver of pre-deposit and penalty due to dismissal of appeal as time-barred.

Waiver of Pre-deposit:
The applicant sought waiver of pre-deposit of Rs. 50,788 and penalty of Rs. 10,000 as the appeal was dismissed by the Commissioner (Appeals) on grounds of being time-barred. Applicant contended that they received the impugned order on 23-11-2005 and filed the appeal within the period of limitation from the date of receiving the order. Revenue argued that the order was sent via Speed Post on 4th April 2005 and not returned undelivered, thus presumed to be served within three days. However, there was no evidence to establish the actual date of service of the impugned order on the applicants. The Tribunal held that since the date of communication of the order was unclear, it cannot be concluded that the appeal was filed after the period of limitation. Consequently, the impugned order was set aside, pre-deposit of duty and penalties were waived, and the matter was remanded to the Commissioner (Appeals) for a decision on merits. The appeals were disposed of by way of remand.

Conclusion:
The Tribunal's decision was based on the lack of evidence regarding the date of service of the impugned order, leading to the setting aside of the order, waiver of pre-deposit, and remand of the matter for further consideration on merits by the Commissioner (Appeals).