2007 (4) TMI 605 - AT - Central Excise

Summary

Issues:
1. Commissioner (Appeals) rejecting appeals on the point of limitation.
2. Interpretation of the High Court order regarding pre-deposit and disposal of appeals on merits.

Analysis:
1. The judgment pertains to two applications directed against an order rejecting appeals based on limitation. The Tribunal observed that the issue of whether the Commissioner (Appeals) has the power to condone delays beyond the prescribed period was settled by a Larger Bench decision and a High Court case. The Tribunal upheld the dismissal of the appeals by the Commissioner (Appeals) on the grounds of limitation, stating that the appeals were not dismissed solely on limitation but on the merits of the case.

2. The Advocate for the appellants referred to a High Court decision regarding a writ petition against an interim order directing deposit amounts. The Tribunal clarified that the High Court's order meant that the appeals should be decided on merits, not just on preliminary deposit issues. The Tribunal noted that it had already considered the merits of the impugned order by the Commissioner (Appeals) and found it correct in accordance with the law. The appeals were not dismissed solely on limitation, as argued by the Advocate, as there was no delay in filing the appeal before the Tribunal. Therefore, the Tribunal concluded that the High Court's directions had been fully complied with, and no mistake necessitating restoration of the appeals had occurred.

In conclusion, the Tribunal dismissed both applications after finding that the appeals had been rightly dealt with on their merits and upheld the Commissioner (Appeals)'s decision based on limitation. The judgment provides a detailed analysis of the issues surrounding the dismissal of the appeals and the interpretation of the High Court's directions regarding pre-deposit and disposal of appeals on merits.