2007 (9) TMI 679 - AT - Central Excise

Summary

Issues involved: Stay applications for waiver of predeposit and recovery of duty and penalty, delay in filing appeals, consideration of submissions by the Commissioner.

Stay applications for waiver of predeposit and recovery of duty and penalty: The applications filed by M/s. Advance Detergents Ltd. sought to waive predeposit and stay recovery of duty and penalty amounts. The Tribunal dismissed the stay applications after hearing both sides and proceeded with the appeals for final disposal.

Delay in filing appeals: The Commissioner had rejected an appeal due to a delay of 455 days in its receipt. The appellants claimed to have sent the appeal in a timely manner and produced a postal receipt as proof. The Tribunal found that the lower authority did not consider the appellants' submissions regarding the timely dispatch of the appeal. It was deemed necessary for the lower authority to verify the records to ensure the appeal had not been received in time. Another appeal was filed within 90 days, and the Tribunal concluded that it was not barred by limitation. The matters were remanded to the Commissioner for fresh consideration.

Consideration of submissions by the Commissioner: The Commissioner had rejected an appeal without discussing the explanation furnished by the appellants for the delay in filing. The Tribunal found it improper that the Commissioner did not address the appellants' explanation while rejecting the appeal on the ground of limitation. The lower authority was directed to cause verification of the records to ensure the appeal's timely receipt. The appeals were allowed by way of remand for the Commissioner to decide them afresh.