2009 (4) TMI 830 - AT - Central Excise

Summary

Issues:
- Time bar in filing the appeal and the application for condonation of delay.

Analysis:
The dispute in this case revolves around a demand of duty for the period 1995-96 to 1998-99, initiated by a show cause notice in 2000. The appellant claimed to have informed the range Superintendent about shifting their factory in 2001. The impugned adjudication order was passed in 2006, but the appellant alleged they were unaware of it until 2007. The Department contended that the order was sent in 2006 itself. The appellant filed the appeal in 2008, arguing it was within the time limit. The Department raised a preliminary objection that the appeal was time-barred due to delay, for which no application for condonation was filed by the appellant.

The Tribunal considered the submissions from both sides. If the Department's claim of sending the order in 2006 is accepted, there would be significant unexplained delay. However, if the appellant's submissions are considered, there would be no delay. The Tribunal noted discrepancies in the addresses used for communication and the weight of the order sent by the Department. The appellant argued that the weight of the order sent in 2006 was insufficient, raising doubts about its timely receipt. The Tribunal found merit in the appellant's argument, giving them the benefit of the doubt. Consequently, the Tribunal rejected the Department's preliminary objection, ruling that there was no delay in filing the appeal. The miscellaneous applications were disposed of accordingly.