2009 (3) TMI 856 - AT - Central Excise

Summary

Issues involved: Delay in filing appeals, applicability of provision of Section 128A of the Customs Act, 1962.

Delay in filing appeals: In COD application Nos. 323 & 325/2007, a delay of 25 days in filing the appeals was condoned due to oversight, as the issue was contested before the authorities. The appeals were filed along with the COD applications, and the explanation provided was deemed justified.

Supplementary appeals: COD application Nos. 349-365/2008 were filed to condone the delay in filing supplementary appeals, which was allowed in accordance with the Tribunal's practice.

Applicability of Section 128A: The issue involved the applicability of provision of Section 128A of the Customs Act, 1962. The Commissioner (Appeals) had remanded all matters to the Adjudicating authority for reconsideration. However, it was noted that after the amendment to Section 128A, the Commissioner (Appeals) could not have remanded the matter, as per previous Bench decisions.

Decision: The impugned orders remanding the matters were set aside, and the issue was remanded back to the Commissioner (Appeals) to reconsider and pass an appropriate order after granting an opportunity of hearing to the appellants, in line with the amended Section 128A and previous Bench decisions.