2007 (1) TMI 475 - AT - Central Excise

Summary

Issues: Availability of credit on input, Time bar for filing appeal

Issue 1: Availability of credit on input
The judgment addresses the denial of credit on input by the lower authorities due to the lack of documentation proving the receipt of inputs on which countervailing duty (CVD) was paid. The Commissioner (Appeals) noted a delay of 50 days in filing the appeal, beyond the permissible limit of 30 days for condonation. Citing the case law of Raja Mechanical Co. Pvt. Ltd. v. CCE and Maithan Ceramic Ltd. v. CCE, the Tribunal emphasized that when an appeal is dismissed on grounds of time bar beyond the Commissioner's power to condone, the Tribunal cannot intervene to condone the delay. Consequently, the Tribunal found no merit in the appeal and dismissed it.

Issue 2: Time bar for filing appeal
The Commissioner (Appeals) dismissed the appeal as time-barred due to the delay of 50 days in filing the appeal beyond the permissible limit of 30 days for condonation. Referring to previous judgments, the Tribunal upheld the decision that when an appeal is dismissed by the Commissioner (Appeals) on grounds of time bar and the delay exceeds the condonable period, the Tribunal cannot intervene to condone the delay. Therefore, in this case, the Tribunal upheld the dismissal of the appeal due to being time-barred.

In conclusion, the judgment primarily revolves around the denial of credit on input and the time bar for filing the appeal. The Tribunal, following established case law, upheld the dismissal of the appeal due to the delay exceeding the condonable period, thereby emphasizing the importance of adhering to statutory timelines in legal proceedings.