2008 (5) TMI 560 - AT - Central Excise

Summary

Issues:
1. Appealability of final assessment orders
2. Interpretation of appeal period under Section 35(1) of the Central Excise Act, 1944
3. Application of case law on condonation of delay

Analysis:

1. Appealability of final assessment orders:
The appellants contended that the final assessment orders dated 25-2-2004 and 25-3-2004 should be considered appealable from 9-8-2004 based on communication from the Deputy Commissioner. However, the Tribunal noted that the lower appellate Authority had already treated the final assessment orders as appealable. The Tribunal emphasized that under Section 35(1) of the Central Excise Act, any decision or order by a Central Excise Officer below a Commissioner is appealable. The communication from the Deputy Commissioner merely reiterated the appealable nature of the orders, without altering the appeal period prescribed by law. Therefore, the Tribunal held that the final assessment orders were appealable from the date of receipt by the Appellants.

2. Interpretation of appeal period under Section 35(1) of the Central Excise Act, 1944:
The Tribunal analyzed the provisions of Section 35(1) which require appeals to be filed within 60 days from the communication of the decision or order, with a provision for a further 30-day extension under sufficient cause. Referring to relevant case law, the Tribunal clarified that the appeal period commences from the date of receipt of the orders. The Tribunal highlighted that the Hon'ble Supreme Court had emphasized the limited scope for condonation of delay, stating that even the High Court or Supreme Court cannot extend the statutory limitation period beyond what is provided in the statute. Consequently, the Tribunal affirmed that the lower appellate Authority correctly dismissed the appeals filed beyond 90 days from the receipt of the provisional assessment orders.

3. Application of case law on condonation of delay:
In considering the case law cited, particularly the decision in Singh Enterprises v. Commissioner of Central Excise, the Tribunal reiterated the strict approach to condoning delays in filing appeals. The Tribunal emphasized that the Commissioner (Appeals) can only extend the appeal period by an additional 30 days under specific circumstances. Relying on the precedent set by the Hon'ble Supreme Court, the Tribunal concluded that the lower appellate Authority's decision to dismiss the appeals due to being time-barred was appropriate. The Tribunal, in alignment with the legal principles established, upheld the dismissal of the appeals by the lower appellate Authority and affirmed the decision based on the precedents cited.

In conclusion, the Tribunal dismissed both appeals filed by the Appellants, as they were found to be time-barred under the provisions of the Central Excise Act and the relevant case law on the condonation of delay in filing appeals.