2008 (7) TMI 689 - AT - Central Excise

Summary

Issues Involved:
The issues involved in the judgment are the rejection of the appeal by the Commissioner (Appeals) on the ground of limitation, the delay in filing the appeal, and the condonation of the delay.

Issue 1: Rejection of Appeal on Ground of Limitation

The Commissioner (Appeals) rejected the appeal on the basis that it was filed after a period of 90 days, which was beyond the limitation period. However, the Appellate Tribunal found that the appeal was filed on the next working day after the expiry of the 90-day period, which falls within the period of limitation as per Section 10 of the General Clauses Act, 1987. Therefore, the appeal was considered as filed within the prescribed time limit.

Issue 2: Delay in Filing the Appeal

There was a delay of around 30 days in filing the appeal, which the appellant did not seek condonation for before the Commissioner (Appeals). The appellant argued that they filed the appeal within three months as per the guidelines mentioned in the preamble to the impugned order. The Appellate Tribunal accepted this argument, noting that the appellant had a bona fide belief based on the information provided in the order's Annexure. The Tribunal held that the Revenue's lapse in providing clear guidelines cannot prejudice the appellant's rights and interests.

Issue 3: Condonation of Delay and Remand of the Matter

The Appellate Tribunal, considering the above submissions, condoned the delay in filing the appeal before the Commissioner (Appeals). The impugned order was set aside, and the matter was remanded to the appellate authority for a decision on merits. Consequently, the stay petition and appeal were disposed of in accordance with the Tribunal's decision.