2005 (2) TMI 210 - AT - Central Excise

Summary

Issues: Appeal against dismissal of appeal as time-barred

In this case, the issue revolves around the dismissal of an appeal as time-barred by the Commissioner (Appeals). The appellants, a manufacturing company, filed an appeal against Order-in-Appeal No. 583/04, dated 30-6-2004, which was rejected on the grounds of being beyond the stipulated time limit. The main contention was that the original order was not received by the appellants as it was addressed to a different entity with a different address. The question at hand is whether the appeal was filed within the prescribed time limit as per Section 35A of the Central Excise Act.

Detailed Analysis:

The appellants, in their appeal, argued that the original order, Order-in-Original No. 16/84 dated 30-11-1984, was wrongly addressed to another entity, M/s. Ravi Electric Fans (P) Ltd., at a different location, and not to them. They contended that they only received an attested copy of the order on 6-2-1987, which prompted them to file the appeal on 4-5-1987, well within the time limit specified in Section 35A of the Central Excise Act. The Revenue did not dispute the fact that the order was not addressed to the appellants and that the communication was incomplete. The Tribunal observed that since the original order was not addressed to the appellants and was only communicated to them much later, the appeal filed within the statutory time limit was valid.

The Tribunal concluded that the dismissal of the appeal as time-barred was unjustified, given that the appellants had not received the original order in a timely manner due to the incorrect addressing. As per the provisions of Section 35A of the Central Excise Act, the appeal filed by the appellants within the statutory time limit was deemed valid. Therefore, the impugned order was set aside, and the matter was remanded to the Commissioner (Appeals) for a fresh decision on the appeal, ensuring the appellants are provided with a fair opportunity to present their case.