2003 (9) TMI 277 - AT - Customs

Summary

Issues: Appeal against rejection of appeals by Commissioner (Appeals) on the ground of delay.

In this case, the Appellate Tribunal CESTAT, Bangalore dealt with appeals by Samrat Exporters and Importers and Shri A.M. Moidu against orders passed by the Commissioner (Appeals) rejecting their appeals due to delay. The Commissioner (Appeals) had found that the appeals were filed beyond the condonable period. The appellants argued that they initially approached the Commissioner of Central Excise, Cochin, wrongly causing a delay in filing the appeal before the Commissioner (Appeals) in Bangalore. However, the Tribunal found no merit in this argument. The Tribunal noted that the letters sent to the Commissioner, Cochin were beyond the prescribed period for filing an appeal and were not in the nature of appeals but mere applications to keep the recovery in abeyance. The Tribunal held that the Commissioner (Appeals) was justified in rejecting the appeals as he had no jurisdiction to condone the delay beyond the statutory limit. The Tribunal referred to a previous decision in Maithan Ceramic Ltd. v. CCE and concluded that the appeals were rightly dismissed. The operative part of the order was pronounced on 15-9-2003, dismissing the appeals.

This judgment primarily revolves around the issue of delay in filing appeals before the Commissioner (Appeals). The Tribunal found that the appeals by Samrat Exporters and Importers, as well as Shri A.M. Moidu, were filed beyond the condonable period. The appellants argued that the delay was due to initially approaching the wrong authority, but the Tribunal rejected this argument, stating that the letters sent were not appeals but mere requests to hold recovery. The Tribunal emphasized that the Commissioner (Appeals) lacked the authority to condone delays beyond the statutory limit, as established in a previous decision. Consequently, the Tribunal upheld the rejection of the appeals by the Commissioner (Appeals) and dismissed the appeals.