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Issues:
1. Timeliness of filing an appeal before the Appellate Collector of Central Excise, Madras. 2. Jurisdiction of the court to set aside orders under Article 226. Detailed Analysis: 1. The judgment pertains to a case where the Assistant Collector of Central Excise, Kottayam, confirmed a demand against the respondent for removing tread rubber without paying the due duty. The respondent filed an appeal (Ext. P3) to the Appellate Collector of Central Excise, Madras, but it was wrongly addressed to the Appellate Collector of Central Excise, Cochin, causing a delay in its receipt. The appeal was received after the three-month filing period, leading to its rejection as time-barred by Ext. P4 order. The High Court was approached through a writ petition to quash the orders Ext. P2, P4, and P5. The court noted that the appeal was indeed received beyond the stipulated time, and it was the respondent's responsibility to explain the delay in filing the appeal. The court found fault with the lower court for delving into irrelevant aspects and concluded that the appeal was not filed in time, hence dismissing the writ petition. 2. The judgment also discusses the jurisdiction of the court under Article 226 to set aside orders. The court opined that the lower court was not justified in setting aside the orders Ext. P2, P4, and P5. It was highlighted that no valid grounds were presented to justify the delay in filing the appeal before the appellate authority. The court questioned the lower court's decision to condone the delay in filing the appeal under Article 226 when the authorities below had already refused to do so. Citing a similar case precedent, the court emphasized the importance of adhering to the filing timelines and dismissed the writ petition, setting aside the judgment of the lower court. In conclusion, the High Court ruled in favor of the appellant, emphasizing the importance of adhering to the prescribed timelines for filing appeals before the appellate authority. The court highlighted that the responsibility to explain any delays in filing appeals lies with the party filing the appeal. Additionally, the court questioned the jurisdiction of the lower court to set aside orders under Article 226 without valid grounds for condoning delays in filing appeals. The judgment underscores the significance of procedural compliance in legal matters and upholds the dismissal of the writ petition.
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