1987 (6) TMI 293 - AT - Central Excise

Summary

Issues:
1. Condonation of delay in filing an appeal.
2. Applicability of Rule 22 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982.
3. Merits of the case regarding the dismissal of the appeal by the Collector of Customs (Appeals) on the ground of limitation.

Condonation of Delay:
The appellant, Simplex Electronics, filed an appeal beyond the stipulated period provided under Section 129A of the Customs Act, 1962. The delay was condoned by the Appellate Tribunal as it was satisfied that the appellant was prevented by sufficient cause in the late filing of the appeal. Both the appellant's advocate and the JDR for the respondent did not oppose the condonation of delay.

Applicability of Rule 22:
The appellant filed two miscellaneous applications under Rule 22 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982. However, it was argued that Rule 22 was not applicable in this case due to changes in the partnership structure of Simplex Electronics. The JDR for the respondent agreed that Rule 22 was not applicable, leaving the decision to the Tribunal.

Merits of the Case:
The appellant contended that the Collector of Customs (Appeals) dismissed the appeal on the ground of limitation without granting a personal hearing. The appellant argued that the appeal was dispatched before the expiry of the limitation period and cited judgments from the Hon'ble Gujarat High Court and the Hon'ble Allahabad High Court to support their case. The Tribunal found merit in the appellant's argument, considering the judgments cited and the timely dispatch of the appeal. The Tribunal set aside the impugned orders, remanded the matters to the Collector of Customs (Appeals) with directions to grant a personal hearing to the appellants, and consider the takeover of assets and liabilities by M/s. Starvox Electronics (Pvt.) Ltd. The appeals were allowed by way of remand.

In conclusion, the Appellate Tribunal allowed the appeals, considering the delay condoned, the non-applicability of Rule 22, and the merits of the case regarding the dismissal of the appeal by the Collector of Customs (Appeals) on the ground of limitation. The Tribunal emphasized the importance of granting a personal hearing and directed a reconsideration of the matter in accordance with the law.