2001 (12) TMI 88 - HC - Central Excise

Summary

Issues Involved:
1. Whether the Tribunal correctly held that certain pleas were not pressed by the Applicant.
2. Whether the appeal before the Commissioner (Appeals) should be treated as filed in time.
3. Whether the Tribunal was required to address the merits of the Modvat credit issue.
4. Whether the Tribunal had the power to recall its final order to rectify mistakes.
5. Validity of the law laid down by the Larger Bench of the Tribunal.

Summary:

Issue 1: Pleas Not Pressed by Applicant
The Tribunal held that the pleas mentioned in Ground 2 and Grounds 5 to 9 were not pressed by the Applicant. The Tribunal's order stated that only the plea of condonation of delay was argued, and no other pleas were pressed during the hearing.

Issue 2: Timeliness of Appeal Filing
The Applicant argued that the appeal should be considered filed on 16-12-1997, despite being filed in the wrong office. The Tribunal upheld the Commissioner (Appeals)' decision that the appeal was time-barred, as it was filed beyond the permissible delay period. The Tribunal found no jurisdiction to condone the delay beyond three months.

Issue 3: Merits of Modvat Credit
The Applicant contended that the Tribunal should have addressed the merits of the Modvat credit issue based on the doctrine of merger. The Tribunal dismissed this argument, stating that an appeal dismissed as time-barred does not require addressing the merits.

Issue 4: Tribunal's Power to Recall Order
The Tribunal held that it did not have the power to recall its final order to rectify mistakes, citing the Larger Bench's decision in Dinkar Khindria and Dinesh Khindria. The Tribunal maintained that rectification could not involve recalling a validly passed order.

Issue 5: Validity of Larger Bench Law
The Tribunal referenced the Larger Bench's decision, affirming that even if a plea going to the root of the case was not addressed, it could not recall its earlier order for rectification.

Conclusion:
The High Court dismissed the appeal, agreeing with the Tribunal that the Commissioner (Appeals) could not condone the delay beyond three months. The doctrine of merger did not apply, and the Tribunal was correct in upholding the time-barred status of the appeal. The Tribunal's decision to not recall its final order for rectification was also upheld.