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2013 (11) TMI 1131 - AT - Central ExciseCondonation of Delay Delay of 65 days Held that - The appeals pertaining to Customs Act were filed in time - the delay of 65 days condoned in the filing of the above Central Excise appeals Decided in favour of Revneue.
Issues: Delay in filing appeals, condonation of delay, joint hearing of appeals under Customs Act and Central Excise Act
The judgment pertains to applications filed by the Revenue for condoning a delay of 65 days in filing appeals related to dropping the demand of customs duty and central excise duty. The learned AR argued that the appeals under the Customs Act were filed within the stipulated period and should be considered timely. The Tribunal, after hearing both sides, agreed that the appeals under the Customs Act were indeed filed on time and thus decided to condone the delay in filing the Central Excise appeals. During the proceedings, the respondent's counsel requested the joint hearing of the present appeals with the customs appeals scheduled for final hearing on the same day. The respondent alleged that the show-cause notice was signed and issued by the Superintendent, which was against administrative instructions. In response, the learned AR defended the issuance of the notice, stating it was done with proper authorization. The Tribunal, considering the arguments, decided to fix all the appeals filed under both the Customs Act and the Central Excise Act for a joint hearing on a specified date and directed the Revenue to present the records before the Bench on the hearing date. In conclusion, the Tribunal addressed the issues of delay in filing appeals, condonation of delay, and the joint hearing of appeals under the Customs Act and Central Excise Act. The decision to condone the delay in filing the Central Excise appeals was based on the timely filing of appeals under the Customs Act. The Tribunal further directed a joint hearing of all appeals on a specified date, emphasizing the need for the Revenue to present the relevant records before the Bench.
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